236.081  Funds for operation of schools.--If the annual allocation from the Florida Education Finance Program to each district for operation of schools is not determined in the annual appropriations act or the substantive bill implementing the annual appropriations act, it shall be determined as follows:

(1)  COMPUTATION OF THE BASIC AMOUNT TO BE INCLUDED FOR OPERATION.--The following procedure shall be followed in determining the annual allocation to each district for operation:

(a)  Determination of full-time equivalent membership.--During each of several school weeks, including scheduled intersessions of a year-round school program during the fiscal year, a program membership survey of each school shall be made by each district by aggregating the full-time equivalent student membership of each program by school and by district. The department shall establish the number and interval of membership calculations, except that for basic and special programs such calculations shall not exceed nine for any fiscal year. The district's full-time equivalent membership shall be computed and currently maintained in accordance with regulations of the commissioner.

(b)  Determination of base student allocation.--The base student allocation for the Florida Education Finance Program for kindergarten through grade 12 shall be determined annually by the Legislature and shall be that amount prescribed in the current year's General Appropriations Act.

¹(c)  Determination of programs.--Cost factors based on desired relative cost differences between the following programs shall be established in the annual General Appropriations Act. The Commissioner of Education shall specify a matrix of services and intensity levels to be used by districts in the determination of funding support for each exceptional student. The funding support level for each exceptional student shall fund the exceptional student's total education program.

1.  Basic programs.--

a.  Kindergarten and grades 1, 2, and 3.

b.  Grades 4, 5, 6, 7, and 8.

c.  Grades 9, 10, 11, and 12.

2.  Programs for exceptional students.--

a.  Support Level I.

b.  Support Level II.

c.  Support Level III.

d.  Support Level IV.

e.  Support Level V.

3.  Secondary career education programs.--

4.  Students-at-risk programs.--

a.  Dropout prevention and teenage parents.

b.  English for Speakers of Other Languages.

(d)  Annual allocation calculation.--

1.  The Department of Education is authorized and directed to review all district programs and enrollment projections and calculate a maximum total weighted full-time equivalent student enrollment for each district for the K-12 FEFP.

2.  Maximum enrollments calculated by the department shall be derived from enrollment estimates used by the Legislature to calculate the FEFP. If two or more districts enter into an agreement under the provisions of s. 230.23(4)(d), after the final enrollment estimate is agreed upon, the amount of FTE specified in the agreement, not to exceed the estimate for the specific program as identified in paragraph (c), may be transferred from the participating districts to the district providing the program.

3.  As part of its calculation of each district's maximum total weighted full-time equivalent student enrollment, the department shall establish separate enrollment ceilings for each of three program groups. Group 1 shall be composed of grades K-3, grades 4-8, and grades 9-12. Group 2 shall be composed of students in exceptional student education. Group 3 shall be composed of students-at-risk programs, all basic programs other than the programs in group 1, and all vocational programs in grades 7-12.

a.  The weighted enrollment ceiling for group 2 and group 3 programs shall be calculated by multiplying the final enrollment conference estimate for each program by the appropriate program weight. The weighted enrollment ceiling for program groups 2 and 3 shall be the sum of the weighted enrollment ceilings for each program in the program group, plus the increase in weighted full-time equivalent student membership from the prior year for clients of the Department of Children and Family Services and the Department of Juvenile Justice.

b.  If, for any calculation of the FEFP, the weighted enrollment for either program group 2 or group 3, derived by multiplying actual enrollments by appropriate program weights, exceeds the enrollment ceiling for that group, the following procedure shall be followed to reduce the weighted enrollment for that group to equal the enrollment ceiling:

(I)  The weighted enrollment ceiling for each program in the program group shall be subtracted from the weighted enrollment for that program derived from actual enrollments.

(II)  If the difference calculated under sub-sub-subparagraph (I) is greater than zero for any program, a reduction proportion shall be computed for the program by dividing the absolute value of the difference by the total amount by which the weighted enrollment for the program group exceeds the weighted enrollment ceiling for the program group.

(III)  The reduction proportion calculated under sub-sub-subparagraph (II) shall be multiplied by the total amount of the program group's enrollment over the ceiling as calculated under sub-sub-subparagraph (I).

(IV)  The prorated reduction amount calculated under sub-sub-subparagraph (III) shall be subtracted from the program's weighted enrollment. For any calculation of the FEFP, the enrollment ceiling for group 1 shall be calculated by multiplying the actual enrollment for each program in the program group by its appropriate program weight.

c.  For program groups 2 and 3, the weighted enrollment ceiling shall be a number not less than the sum obtained by:

(I)  Multiplying the sum of reported FTE for all programs in the program group that have a cost factor of 1.0 or more by 1.0, and

(II)  By adding this number to the sum obtained by multiplying the projected FTE for all programs with a cost factor less than 1.0 by the actual cost factor.

(e)  State funding for certain adult disabled students.--If an adult student has been determined to be a disabled student eligible for an approved educational program for disabled adults provided pursuant to s. 239.301 and rules of the State Board of Education and is enrolled in a class with curriculum frameworks developed for the program, state funding for that student shall be provided at a level double that of the special adult general education program cost factor for the purpose of generating weighted full-time equivalent membership for time served in the program.

(f)  Small, isolated high schools.--Districts which levy the maximum nonvoted discretionary millage, exclusive of millage for capital outlay purposes levied pursuant to s. 236.25(2), may calculate full-time equivalent students for small, isolated high schools by multiplying the number of unweighted full-time equivalent students times 2.75; provided the percentage of students at such school passing both parts of the high school competency test, as defined by law and rule, has been equal to or higher than such percentage for the state or district, whichever is greater. For the purpose of this section, the term "small, isolated high school" means any high school which is located no less than 28 miles by the shortest route from another high school; which has been serving students primarily in basic studies provided by sub-subparagraphs (c)1.b. and c. and may include subparagraph ²(c)6.; and which has a membership of no more than 100 students, but no fewer than 28 students, in grades 9 through 12.

(g)  Calculation of full-time equivalent membership with respect to instruction from community colleges or universities.--Students enrolled in community college or university dual enrollment instruction pursuant to s. 240.116 may be included in calculations of full-time equivalent student memberships for basic programs for grades 9 through 12 by a district school board. Such students may also be calculated as the proportional shares of full-time equivalent enrollments they generate for the community college or university conducting the dual enrollment instruction. Early admission students shall be considered dual enrollments for funding purposes. Students may be enrolled in dual enrollment instruction provided by an eligible independent college or university and may be included in calculations of full-time equivalent student memberships for basic programs for grades 9 through 12 by a district school board. However, those provisions of law which exempt dual enrolled and early admission students from payment of instructional materials, registration, matriculation, and laboratory fees shall not apply to students who select the option of enrolling in an eligible independent institution. An independent college or university which is located and chartered in Florida, is not for profit, is accredited by the Commission on Colleges of the Southern Association of Colleges and Schools or the Accrediting Commission of the Association of Independent Colleges and Schools, and which confers degrees as defined in s. 246.021 shall be eligible for inclusion in the dual enrollment or early admission program. Students enrolled in dual enrollment instruction shall be exempt from the payment of registration, matriculation, and laboratory fees. No student enrolled in college credit mathematics or English dual enrollment instruction shall be funded as a dual enrollment unless the student has successfully completed the relevant section of the entry-level examination required pursuant to s. 240.117.

(h)  Instruction outside required number of school days.--Students in grades 9 through 12 may be counted as full-time equivalent students for instruction provided outside the required number of school days if such instruction counts as credit toward a high school diploma. However, if a high school student wishes to earn additional high school credits from a community college and enrolls in one or more adult secondary education courses at the community college, the student's school district must pay the community college for the costs incurred because of the high school student's coenrollment.

(i)  Instruction in family and consumer ³sciences.--Students in grades K through 12 who are enrolled for more than six semesters in practical arts family and consumer sciences courses as defined in s. 228.041(22)(a)4. may not be counted as full-time equivalent students for this instruction.

(j)  Instruction in exploratory career education.--Students in grades 7 through 12 who are enrolled for more than four semesters in exploratory career education may not be counted as full-time equivalent students for this instruction.

(k)  Calculation of additional full-time equivalent membership based on international baccalaureate examination scores of students.--A value of 0.24 full-time equivalent student membership shall be calculated for each student enrolled in an international baccalaureate course who receives a score of 4 or higher on a subject examination. A value of 0.3 full-time equivalent student membership shall be calculated for each student who receives an international baccalaureate diploma. Such value shall be added to the total full-time equivalent student membership in basic programs for grades 9 through 12 in the subsequent fiscal year. During the 1997-1998, 1998-1999, and 1999-2000 school years of the pilot program authorized in s. 240.116, students enrolled in the Advanced International Certificate of Education Program shall generate full-time equivalent student membership in a manner that is equitable to the manner in which students enrolled in the International Baccalaureate Program generate full-time equivalent student membership. During 1997-1998, a maximum of 40 students in each participating school district is authorized to generate full-time equivalent student membership in the pilot program, and in 1998-1999 and 1999-2000 a maximum of 80 students per year in each participating school district is authorized to generate full-time equivalent student membership in the pilot program.

(l)  Instruction in career education.--Effective for the 1985-1986 school year and thereafter, district pupil progression plans shall provide for the substitution of vocational courses for the nonelective courses required for high school graduation pursuant to s. 232.246. A student in grades 9 through 12 who enrolls in and satisfactorily completes a job-preparatory program may substitute credit for a portion of the required four credits in English, three credits in mathematics, and three credits in science. The credit substituted for English, mathematics, or science earned through the vocational job-preparatory program shall be on a curriculum equivalency basis as provided for in the State Course Code Directory. The State Board of Education shall authorize by rule vocational course substitutions not to exceed two credits in each of the nonelective academic subject areas of English, mathematics, and science. School districts shall provide for vocational course substitutions not to exceed two credits in each of the nonelective academic subject areas of English, mathematics, and science, upon adoption of vocational student performance standards by the school board pursuant to s. 232.2454. A vocational program which has been used as a substitute for a nonelective academic credit in one subject area may not be used as a substitute for any other subject area. The credit in practical arts or exploratory career education required for high school graduation pursuant to s. 232.246(1) shall be funded as a career education course.

(m)  Calculation of additional full-time equivalent membership based on college board advanced placement scores of students.--A value of 0.24 full-time equivalent student membership shall be calculated for each student in each advanced placement course who receives a score of 3 or higher on the College Board Advanced Placement Examination for the prior year and added to the total full-time equivalent student membership in basic programs for grades 9 through 12 in the subsequent fiscal year.

(n)  Year-round-school programs.--The Commissioner of Education is authorized to adjust student eligibility definitions, funding criteria, and reporting requirements of statutes and rules in order that year-round-school programs may achieve equivalent application of funding requirements with non-year-round-school programs.

(o)  Extended-school-year program.--It is the intent of the Legislature that students be provided additional instruction by extending the school year to 210 days or more. Districts may apply to the Commissioner of Education for funds to be used in planning and implementing an extended-school-year program. The Department of Education shall recommend to the Legislature the policies necessary for full implementation of an extended school year.

(p)  Determination of the basic amount for current operation.--The basic amount for current operation to be included in the Florida Education Finance Program for kindergarten through grade 12 for each district shall be the product of the following:

1.  The full-time equivalent student membership in each program, multiplied by

2.  The cost factor for each program, adjusted for the maximum as provided by paragraph (c), multiplied by

3.  The base student allocation.

(2)  DETERMINATION OF DISTRICT COST DIFFERENTIALS.--The commissioner shall annually compute for each district the current year's district cost differential. The district cost differential shall be calculated by adding each district's price level index as published in the Florida Price Level Index, prepared by the Executive Office of the Governor, for the most recent 3 years and dividing the resulting sum by 3. The result for each district shall be multiplied by 0.008 and to the resulting product shall be added 0.200; the sum thus obtained shall be the cost differential for that district for that year.

(3)  INSERVICE EDUCATIONAL PERSONNEL TRAINING EXPENDITURE.--Of the amount computed in subsections (1) and (2), a percentage of the base student allocation per full-time equivalent student shall be expended for educational training programs as determined by the district school board as provided in s. 236.0811. This percentage shall remain constant and shall be calculated by dividing $6 by the 1990-1991 base student allocation. At least two-thirds of the funds so determined shall be expended as provided in s. 231.600, and such funds may be used for implementation of the demonstration of professional education competence program as provided in s. 231.17. Funds as provided herein may be expended only for the direct support of inservice training activities as prescribed below:

(a)  Salaries and benefits of:

1.  Personnel directly administering the approved inservice training program.

2.  School board employees while such personnel are conducting an approved inservice training program.

3.  Substitutes for personnel released to participate in an approved inservice training program or an inservice council activity.

(b)  Other direct operating expenses, excluding capital outlay, required for administering the approved inservice training program, including, but not limited to, the following:

1.  Inservice training materials for approved inservice training activities.

2.  Data processing for approved inservice training activities.

3.  Telephone for the approved inservice training program.

4.  Office supplies for the personnel administering the approved inservice training program.

5.  Duplicating and printing for approved inservice training activities.

6.  Fees and travel and per diem expenses for consultants used in conducting approved inservice training activities.

7.  Travel and per diem expenses for school district personnel attending approved inservice conferences, workshops, or visitations to schools.

8.  Rental of facilities not owned by the school board for use in conducting an approved inservice training program.

(c)  Compensation may be awarded under this subsection to employees engaged in inservice training activities which are outside of, or in addition to, regular hours of duty assignments or a regular day of a contract period for which regular compensation is provided. No moneys shall be authorized under this subsection for additional salaries and benefits constituting dual compensation to employees participating in inservice activities if such activities are within regular hours of duty assignments or within a regular day of a contract period for which regular compensation is provided.

(d)  Funds may be expended to pay tuition or registration fees for college courses provided the course is identified in the district's approved master plan and the employee does not receive college credit. However, an employee may be awarded college credit for successful participation in exempted inservice programs that are identified by the Department of Education in State Board of Education rule and for which the employee shall pay the regular tuition and registration fees assessed by the credit-granting institution. Courses for these exempted programs shall be arranged and conducted in compliance with procedures that are developed cooperatively by the Department of Education and the Board of Regents and are also included in State Board of Education rule. Provision for payment of tuition and registration fees for such credit-earning courses shall be contained in State Board of Education rule.

(4)  COMPUTATION OF DISTRICT REQUIRED LOCAL EFFORT.--The Legislature shall prescribe the aggregate required local effort for all school districts collectively as an item in the General Appropriations Act for each fiscal year. The amount that each district shall provide annually toward the cost of the Florida Education Finance Program for kindergarten through grade 12 programs shall be calculated as follows:

(a)  Estimated taxable value calculations.--

1.

a.  Not later than 2 working days prior to July 19, the Department of Revenue shall certify 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 based on the latest available data obtained from the local property appraisers. Not later than July 19, the commissioner shall compute a millage rate, rounded to the next highest one one-thousandth of a mill, which, when applied to 95 percent of the estimated state total taxable value for school purposes, would generate the prescribed aggregate required local effort for that year for all districts. The commissioner shall certify to each district school board the millage rate, computed as prescribed in this subparagraph, as the minimum millage rate necessary to provide the district required local effort for that year.

⁴b.  For the 1997-1998 fiscal year only, the General Appropriations Act may direct the computation of the statewide adjusted aggregate amount for required local effort for all school districts collectively from ad valorem taxes to ensure that no school district's revenue from required local effort millage will produce more than 90 percent of the district's total Florida Education Finance Program calculation, and the adjustment of the required local effort millage rate of each district that produces more than 90 percent of its total Florida Education Finance Program entitlement to a level that will produce only 90 percent of its total Florida Education Finance Program entitlement. This sub-subparagraph is repealed on July 1, 1998, unless enacted in other legislation.

2.  As revised data are received from property appraisers, the Department of Revenue shall amend the certification of the estimate of the taxable value for school purposes. The Commissioner of Education, in administering the provisions of subparagraph (10)(a)2., shall use the most recent taxable value for the appropriate year.

(b)  Final calculation.--

1.  The Department of Revenue shall, upon receipt of the official final assessed value of property from each of the property appraisers, certify to the commissioner the taxable value total for school purposes in each school district, subject to the provisions of paragraph (d). The commissioner shall use the official final taxable value for school purposes for each school district in the final calculation of the annual K-12 Florida Education Finance Program allocations.

2.  For the purposes of this paragraph, the official final taxable value for school purposes shall be the taxable value for school purposes on which the tax bills are computed and mailed to the taxpayers, adjusted to reflect final administrative actions of value adjustment boards and judicial decisions pursuant to part I of chapter 194. By September 1 of each year, the Department of Revenue shall certify to the commissioner the official prior year final taxable value for school purposes. For each county that has not submitted a revised tax roll reflecting final value adjustment board actions and final judicial decisions, the Department of Revenue shall certify the most recent revision of the official taxable value for school purposes. The certified value shall be the final taxable value for school purposes and no further adjustments shall be made, except those made pursuant to subparagraph (10)(a)2.

(c)  Equalization of required local effort.--

1.  The Department of Revenue shall include with its certifications provided pursuant to paragraph (a) its most recent determination of the assessment level of the prior year's assessment roll for each county and for the state as a whole.

2.  The commissioner shall adjust the required local effort millage of each district for the current year, computed pursuant to paragraph (a), as follows:

a.  The equalization factor for the prior year's assessment roll of each district shall be multiplied by 95 percent of the taxable value for school purposes shown on that roll and by the prior year's required local-effort millage, exclusive of any equalization adjustment made pursuant to this paragraph. The dollar amount so computed shall be the additional required local effort for equalization for the current year.

b.  Such equalization factor shall be computed as the quotient of the prior year's assessment level of the state as a whole divided by the prior year's assessment level of the county, from which quotient shall be subtracted 1.

c.  The dollar amount of additional required local effort for equalization for each district shall be converted to a millage rate, based on 95 percent of the current year's taxable value for that district, and added to the required local effort millage determined pursuant to paragraph (a).

3.  Notwithstanding the limitations imposed pursuant to s. 236.25(1), the total required local-effort millage, including additional required local effort for equalization, shall be an amount not to exceed 10 minus the maximum millage allowed as nonvoted discretionary millage, exclusive of millage authorized pursuant to s. 236.25(2). Nothing herein shall be construed to allow a millage in excess of that authorized in s. 9, Art. VII of the State Constitution.

4.  For the purposes of this chapter, the term "assessment level" means the value-weighted mean assessment ratio for the county or state as a whole, as determined pursuant to s. 195.096, or as subsequently adjusted. In the event a court has adjudicated that the department failed to establish an accurate estimate of an assessment level of a county and recomputation resulting in an accurate estimate based upon the evidence before the court was not possible, that county shall be presumed to have an assessment level equal to that of the state as a whole.

5.  If, in the prior year, taxes were levied against an interim assessment roll pursuant to s. 193.1145, the assessment level and prior year's nonexempt assessed valuation used for the purposes of this paragraph shall be those of the interim assessment roll.

(d)  Exclusion.--In those instances in which:

1.  There is litigation either attacking the authority of the property appraiser to include certain property on the tax assessment roll as taxable property or contesting the assessed value of certain property on the tax assessment roll; and

2.  The assessed value of the property in contest involves more than 10 percent of the total nonexempt assessment roll;

the assessed value of the property in contest shall be excluded from the taxable value for school purposes for purposes of computing the district required local effort.

(e)  Recomputation.--Following final adjudication of any litigation on the basis of which an adjustment in taxable value was made pursuant to paragraph (d), the department shall recompute the required local effort for each district for each year affected by such adjustments, utilizing taxable values approved by the court, and shall adjust subsequent allocations to such districts accordingly.

(5)  CATEGORICAL PROGRAMS.--The Legislature hereby provides for the establishment of selected categorical programs to assist in the development and maintenance of activities giving indirect support to the programs previously funded. These categorical appropriations may be funded as general and transitional categorical programs. It is the intent of the Legislature that no transitional categorical program be funded for more than 4 fiscal years from the date of original authorization. Such programs are as follows:

(a)  General.--

1.  Comprehensive school construction and debt service as provided by law.

2.  Community schools as provided by law.

3.  School lunch programs as provided by law.

4.  Instructional material funds as provided by law.

5.  Student transportation as provided by law.

6.  Student development services as provided by law.

7.  Diagnostic and learning resource centers as provided by law.

8.  Comprehensive health education as provided by law.

(b)  Transitional.--

1.  Bilingual program as provided by law.

(6)  DETERMINATION OF SPARSITY SUPPLEMENT.--

(a)  Annually, in an amount to be determined by the Legislature through the General Appropriations Act, there shall be added to the basic amount for current operation of the K-12 FEFP qualified districts a sparsity supplement which shall be computed as follows:

(b)  The district sparsity index shall be computed by dividing the total number of full-time equivalent students in all programs in the district by the number of senior high school centers in the district, not in excess of three, which centers are approved as permanent centers by a survey made by the Department of Education.

(c)  Each district's allocation of sparsity supplement funds shall be adjusted in the following manner:

1.  A maximum discretionary levy per FTE value for each district shall be calculated by dividing the value of each district's maximum discretionary levy by its FTE student count;

2.  A state average discretionary levy value per FTE shall be calculated by dividing the total maximum discretionary levy value for all districts by the state total FTE student count;

3.  For districts that have a levy value per FTE as calculated in subparagraph 1. higher than the state average calculated in subparagraph 2., a sparsity wealth adjustment shall be calculated as the product of the difference between the state average levy value per FTE calculated in subparagraph 2. and the district's levy value per FTE calculated in subparagraph 1. and the district's FTE student count and -1;

4.  Each district's sparsity supplement allocation shall be calculated by adding the amount calculated as specified in paragraphs (a) and (b) and the wealth adjustment amount calculated in this paragraph.

(7)  DECLINE IN FULL-TIME EQUIVALENT STUDENTS.--In those districts where there is a decline between prior year and current year unweighted FTE students, 50 percent of the decline in the unweighted FTE students shall be multiplied by the prior year calculated FEFP per unweighted FTE student and shall be added to the allocation for that district. For this purpose, the calculated FEFP shall be computed by multiplying the weighted FTE students by the base student allocation and then by the district cost differential. If a district transfers a program to another institution not under the authority of the district's school board, the decline is to be multiplied by a factor of 0.15.

(8)  CAPS ADJUSTMENT SUPPLEMENT.--If there are funds remaining in the appropriation, excluding any working capital funds after calculating subsection (10), a caps adjustment supplement of up to 20 percent of the funds remaining in the appropriation shall be calculated as follows:

(a)  As a first priority, the exceptional student programs weighted full-time equivalent student membership above cap group 2 shall be funded up to the level of the appropriation. If the level of appropriation does not allow funding of all weighted full-time equivalent student memberships above the cap provided in this paragraph, the funds available shall be prorated.

(b)  As a second priority, group 3 programs weighted full-time equivalent student membership above cap group 3 shall be funded at the weighted average of the cost factors for basic grades 4-8 and 9-12 multiplied by the equivalent unweighted full-time equivalent student membership up to the level of the remaining Florida Education Finance Program appropriation. If the level of the remaining appropriation does not allow funding of all weighted full-time equivalent student memberships above the cap provided in this paragraph, the funds available shall be prorated.

(9)  QUALITY ASSURANCE GUARANTEE.--The Legislature may annually in the General Appropriations Act determine a percentage increase in funds per K-12 weighted FTE as a minimum guarantee to each school district. The guarantee shall be calculated from prior year base funding per weighted FTE student which shall include the adjusted FTE dollars as provided in subsection (10), quality guarantee funds, and actual nonvoted discretionary local effort from taxes. From the base funding per weighted FTE, the increase shall be calculated for the current year. The current year funds from which the guarantee shall be determined shall include the adjusted FTE dollars as provided in subsection (10) and potential nonvoted discretionary local effort from taxes. A comparison of current year funds per weighted FTE to prior year funds per weighted FTE shall be computed. For those school districts which have less than the legislatively assigned percentage increase, funds shall be provided to guarantee the assigned percentage increase in funds per weighted FTE student. Should appropriated funds be less than the sum of this calculated amount for all districts, the commissioner shall prorate each district's allocation. This provision shall be implemented to the extent specifically funded.

(10)  TOTAL ALLOCATION OF STATE FUNDS TO EACH DISTRICT FOR CURRENT OPERATION.--The total annual state allocation to each district for current operation for the K-12 FEFP shall be distributed periodically in the manner prescribed in the General Appropriations Act.

(a)  The basic amount for current operation for the K-12 FEFP as determined in subsection (1), multiplied by the district cost differential factor as determined in subsection (2), plus the amount for the sparsity supplement as determined in subsection (6), the decline in full-time equivalent students as determined in subsection (7), and the quality assurance guarantee as determined in subsection (9), less the required local effort as determined in subsection (4). If the funds appropriated for the purpose of funding the total amount for current operation as provided in this paragraph are not sufficient to pay the state requirement in full, the department shall prorate the available state funds to each district in the following manner:

1.  Determine the percentage of proration by dividing the sum of the total amount for current operation, as provided in this paragraph for all districts collectively, and the total district required local effort into the sum of the state funds available for current operation and the total district required local effort.

2.  Multiply the percentage so determined by the sum of the total amount for current operation as provided in this paragraph and the required local effort for each individual district.

3.  From the product of such multiplication, subtract the required local effort of each district; and the remainder shall be the amount of state funds allocated to the district for current operation.

(b)  The amount thus obtained shall be the net annual allocation to each school district. However, if it is determined that any school district received an underallocation or overallocation for any prior year because of an arithmetical error, assessment roll change, full-time equivalent student membership error, or any allocation error revealed in an audit report, the allocation to that district shall be appropriately adjusted. If the Department of Education audit adjustment recommendation is based upon controverted findings of fact, the Commissioner of Education is authorized to establish the amount of the adjustment based on the best interests of the state.

(c)  The amount thus obtained shall represent the net annual state allocation to each district; however, notwithstanding any of the provisions herein, each district shall be guaranteed a minimum level of funding in the amount and manner prescribed in the General Appropriations Act.

History.--s. 4, ch. 73-345; s. 1, ch. 74-14; s. 3, ch. 74-227; ss. 9, 10, ch. 75-284; s. 2, ch. 76-259; s. 1, ch. 77-174; s. 1, ch. 77-329; s. 2, ch. 77-392; s. 1, ch. 77-430; s. 1, ch. 78-405; s. 4, ch. 78-416; ss. 10, 14, ch. 78-423; s. 2, ch. 78-432; s. 52, ch. 79-164; s. 110, ch. 79-190; s. 1, ch. 79-213; s. 113, ch. 79-222; ss. 21, 44, ch. 80-274; s. 2, ch. 80-381; s. 1, ch. 81-189; s. 31, ch. 83-204; s. 108, ch. 83-217; s. 16, ch. 83-324; s. 3, ch. 83-348; s. 5, ch. 84-336; s. 13, ch. 85-109; s. 12, ch. 85-238; s. 37, ch. 86-156; s. 4, ch. 87-212; s. 19, ch. 87-247; ss. 12, 22, 53, ch. 87-329; s. 1, ch. 88-161; s. 16, ch. 88-557; s. 1, ch. 89-140; ss. 20, 26, ch. 89-278; ss. 17, 19, 20, 25, ch. 89-298; s. 6, ch. 89-302; ss. 37, 60, ch. 89-381; s. 14, ch. 90-172; s. 1, ch. 90-240; ss. 22, 56, 61, ch. 90-288; s. 2, ch. 90-356; s. 90, ch. 91-45; s. 51, ch. 91-105; s. 50, ch. 92-136; s. 7, ch. 93-198; s. 128, ch. 94-209; ss. 8, 66, ch. 94-232; s. 15, ch. 94-292; s. 1548, ch. 95-147; s. 25, ch. 95-267; s. 33, ch. 95-269; s. 25, ch. 95-430; s. 9, ch. 96-369; s. 1, ch. 96-375; s. 15, ch. 96-420; s. 7, ch. 97-4; s. 19, ch. 97-153; ss. 57, 150, ch. 97-190; ss. 23, 37, ch. 97-246; s. 43, ch. 97-307.

¹Note.--As amended by s. 43, ch. 97-307. This version is published as the last expression of legislative will (see Journal of the House of Representatives 1997, pp. 1399 and 1944). Paragraph (c) of subsection (1) was also amended by s. 150, ch. 97-190, and that version reads:

(c)  Determination of programs.--Cost factors based on desired relative cost differences between the following programs shall be established in the annual General Appropriations Act. However, the application of cost factors in part-time programs for exceptional students is limited to a maximum of twelve twenty-fifths of a student membership in a given program during a week. Beginning with the 1990-1991 fiscal year, the application of cost factors in part-time programs for exceptional students is limited to a maximum of 432 hours of a student full-time equivalent membership in a given program during a school year as defined in s. 228.041(16). The criteria for qualification for the special programs, including maximum case loads for part-time programs, must be determined by the commissioner by rule. However, the district may apply to the department for an exemption to the maximums set above, and the department may grant such exemptions when district size or program dispersal would place an undue burden on the district. Cost factors for special programs for exceptional students shall be used to fund programs, approved by the department, as provided by law for exceptional students under the minimum age for enrollment in kindergarten. Beginning with the 1993-1994 fiscal year, the Department of Education shall conduct a program cost analysis, pursuant to Commissioner of Education rule, as part of the program review process. Adult basic and secondary programs must also be addressed in the program cost analysis. The program cost analysis must include, but is not limited to, the cost of direct and indirect operations, instruction, faculty-to-student ratio, consumable supplies, equipment, and optimum program length. Beginning with the 1995-1996 General Appropriations Act, the Legislature shall assign each secondary career education program and certificate career education program to a program funding level based on programmatic costs derived from the program cost analysis. A minimum of five funding levels shall be established in the General Appropriations Act for the purposes of this paragraph.

1.  Basic programs.--

a.  Kindergarten and grades 1, 2, and 3.

b.  Grades 4, 5, 6, 7, and 8.

c.  Grades 9, 10, 11, and 12.

2.  Special programs for exceptional students.--

a.  Educable mentally handicapped.

b.  Trainable mentally handicapped.

c.  Physically handicapped.

d.  Physical and occupational therapy part-time.

e.  Speech, language, and hearing part-time.

f.  Speech, language, and hearing.

g.  Visually handicapped part-time.

h.  Visually handicapped.

i.  Emotionally handicapped part-time.

j.  Emotionally handicapped.

k.  Specific learning disability part-time.

l.  Specific learning disability.

m.  Gifted part-time.

n.  Hospital and homebound part-time.

o.  Profoundly handicapped.

3.  Adult general education programs.--

a.  Adult basic education.

b.  Adult secondary education.

c.  Lifelong learning.

4.  Secondary career education programs.--

a.  Level I.

b.  Level II.

c.  Level III.

d.  Level IV.

e.  Level V.

5.  Certificate career education and supplemental career education programs.--

a.  Level I.

b.  Level II.

c.  Level III.

d.  Level IV.

e.  Level V.

6.  Students-at-risk programs.--

a.  Dropout prevention.

b.  Special programs for teenage parents.

c.  Kindergarten through grade 3 ESOL.

d.  Grades 4 through 8 ESOL.

e.  Grades 9 through 12 ESOL.

²Note.--Redesignated as subparagraph (c)4. by s. 43, ch. 97-307.

³Note.--As enacted by s. 23, ch. 97-246. Section 43, ch. 97-307, uses the word "services."

⁴Note.--

A.  As amended by s. 19, ch. 97-153. This version is published as the last expression of legislative will (see Journal of the House of Representatives 1997, pp. 1944 and 2173). Sub-subparagraph (4)(a)1.b. was also amended by s. 43, ch. 97-307, and that version reads:

b.  The General Appropriations Act shall direct the computation of the statewide adjusted aggregate amount for required local effort for all school districts collectively from ad valorem taxes to ensure that no school district's revenue from required local effort millage will produce more than 90 percent of the district's total K-12 Florida Education Finance Program calculation, and the adjustment of the required local effort millage rate of each district that produces more than 90 percent of its total Florida Education Finance Program entitlement to a level that will produce only 90 percent of its total Florida Education Finance Program entitlement.