assignment 4

2021-22

FUNDING FOR FLORIDA SCHOOL

DISTRICTS

The Funding for Florida School Districts publication details the state program for financing public schools in Florida. The report was prepared by the Office of Funding and Financial Reporting in the Bureau of School Business Services, Florida Department of Education. For additional information, call 850-245-0405.

Users are encouraged to reproduce this document for their own use. This publication is available at http://www.fldoe.org/fefp.

TABLE OF CONTENTS

Page Number

Overview of School District Funding ................................................................................. 1 Florida Education Finance Program (FEFP) .................................................................... 9 FEFP Calculation Schedule ................................................................................................ 25 Public Education Capital Outlay (PECO) Funds ............................................................. 26 Capital Outlay and Debt Service (CO&DS) Funds .......................................................... 28 Special Facilities Funds Appropriated from General Revenue ....................................... 29 Workforce Development Education Fund ......................................................................... 30 Funds for Student Transportation ..................................................................................... 35 Student Transportation Calculation Schedule.................................................................. 39 2021-22 FEFP Second Calculation Funding Summary .................................................... 40

OVERVIEW OF SCHOOL DISTRICT FUNDING

Article IX, section 1 of the Florida Constitution establishes the State of Florida’s commitment to funding kindergarten through grade 12 education, as follows: “The education of children is a fundamental value of the people of the State of Florida. It is, therefore, a paramount duty of the state to make adequate provision for the education of all children residing within its borders. Adequate provision shall be made by law for a uniform, efficient, safe, secure and high quality system of free public schools that allows students to obtain a high quality education…”

In 1973, the Florida Legislature enacted the Florida Education Finance Program (FEFP) and established the 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 that are substantially equal to those available to any similar student notwithstanding geographic differences and varying local economic factors.

To equalize educational opportunities, the FEFP formula recognizes: (1) varying local property tax bases; (2) varying education program costs; (3) varying costs of living; and (4) varying costs for equivalent educational programs due to sparsity and dispersion of the student population.

The FEFP is the primary mechanism for funding the operating costs of Florida school districts. As will be noted, there are other sources of funding; however, the FEFP is the foundation for financing Florida’s K-12 educational programs. A key feature of the FEFP is that it bases financial support for education upon the individual student participating in a particular educational program rather than upon the number of teachers or classrooms. FEFP funds are primarily generated by multiplying the number of full-time equivalent (FTE) students in each of the funded education programs by cost factors to obtain weighted FTE students. Weighted FTE students are then multiplied by a base student allocation (BSA) and by a district cost differential (DCD) to determine the base funding from state and local FEFP funds. Program cost factors are determined by the Florida Legislature and represent relative cost differences among the FEFP programs. In addition to the base funding allocation, two major allocations within the FEFP are the Supplemental Academic Instruction (SAI) Allocation and Exceptional Student Education (ESE) Guaranteed Allocation, which are explained on page 20.

Scholarship payments for education are available pursuant to the provisions of four programs.

(1) McKay Scholarships for Students with Disabilities Program – This program provides parents of students with disabilities the option to enroll their children in another public school within or adjacent to their home district or to apply for a scholarship to attend a participating private school. Participants must have been reported for funding in a school district [or the Florida School for the Deaf and the Blind (FSDB)] during the prior October and February FTE surveys in order to be eligible.

For a student who reported in FEFP programs 111, 112 or 113, the scholarship amount is based on 100 percent of the funds per unweighted FTE in the FEFP for a student in a basic ESE program, plus a per FTE share for all categorical programs, except that the ESE Guaranteed Allocation is allocated on each school district’s average allocation funds per basic ESE student. For a student reported in FEFP programs 254 or 255, the scholarship amount does not include a share of the ESE Guaranteed Allocation.

The Florida Legislature repealed the Gardiner Scholarship in 2021; however, any student who received a Gardiner Scholarship is eligible to receive a McKay Scholarship in the 2021-22 school year. The McKay Scholarship is set to be repealed effective July 1, 2022, with students transitioned from the McKay Scholarship to the Family Empowerment Scholarship Program described on the following page.

(2) Florida Tax Credit Scholarship Program – These scholarships are funded directly by private voluntary contributions to nonprofit scholarship-funding organizations for students who qualify for free or reduced- price school lunches under the National School Lunch Act and students in foster care. In accordance with section 1002.395, Florida Statutes (F.S.), $873,565,674 in tax credits for participating corporations is

authorized for 2021-22. To be eligible for a Florida Tax Credit Scholarship, a student must have been placed in or be currently placed in foster care; have a household income of less than 185 percent of the federal poverty level, if on the direct certification list, or between 185 percent and 375 percent of the federal poverty level, if not on the direct certification list; or received a scholarship from an eligible nonprofit scholarship funding organization during the previous school year.

(3) Hope Scholarship Program – Students enrolled in a Florida public school in kindergarten through grade 12 who have been subjected to an incident of battery, harassment, hazing, bullying, kidnapping, physical attack, robbery, sexual offenses, assault, threat, intimidation or fighting at school have the opportunity to transfer to another public school or enroll in an approved private school under the Hope Scholarship.

A tax credit on scholarship contributions is limited to a single payment of $105 per motor vehicle purchased at the time registration is available under s. 212.1832(1), F.S. The revenue generated from these contributions to eligible nonprofit scholarship funding organizations is used to fund the Hope Scholarship. Scholarship amounts are based on 95 percent of the funds per unweighted FTE in the FEFP for a student in a basic program, plus a per FTE share for all categorical programs except the ESE Guaranteed Allocation.

(4) Family Empowerment Scholarship Program – This program provides students in families that have limited financial resources the option to enroll in another public school within or adjacent to their home district or to apply for a scholarship to attend a participating private school. To be eligible to receive a scholarship, the student’s household income level must not exceed 375 percent of the federal poverty level or an adjusted maximum percentage of the federal poverty level that is increased by 25 percent in the fiscal year following any fiscal year in which more than 5 percent of the available scholarships have not been awarded. In addition, the student must be eligible to enroll in kindergarten or have been reported for funding during the prior October and February FTE surveys. Students who are currently placed in foster care or out-of-home care, or who were so placed during the previous state fiscal year, are also eligible provided they meet the enrollment requirement. If the student is a sibling of a student who is participating in this scholarship program and they reside in the same household, they are eligible to receive a scholarship. Additionally, if the student is a dependent child of a member of the United States Armed Forces, he or she is eligible. However, priority will be given to students whose household income level does not exceed 185 percent of the federal poverty level or who is in foster care or out-of-home care.

In 2021-22, the Family Empowerment Scholarship program was expanded to include a scholarship option for students with disabilities. A parent of a student with a disability may request and receive from the state a scholarship if the student: (1) is a resident of Florida; (2) is 3 or 4 years of age before or on September 1 of the year the student applies for program participation, or is eligible to enroll in kindergarten through grade 12 in a public school in the state; (3) has a disability as defined by s. 1002.394(2) F.S.; or (4) has an individualized educational plan (IEP) written with rules of the State Board of Education or with the applicable rules of another state or has received a diagnosis of a disability from a physician or psychologist.

Scholarship amounts for basic students are based on 100 percent of the funds per unweighted FTE in the FEFP for a student in a basic program, plus a per FTE share for all categorical programs, including the ESE Guaranteed Allocation. Scholarship amounts for students reported in FEFP programs 111, 112 or 113 are based on 100 percent of the funds per unweighted FTE in the FEFP for a student in a basic ESE program, plus a per FTE share for all categorical programs including the ESE Guaranteed Allocation, except that the ESE Guaranteed Allocation is allocated on each school district’s average allocation funds per basic ESE student. For a student FEFP programs 254 or 255, the calculated scholarship is based on 100 percent of the funds per unweighted FTE in the FEFP for those programs, plus a per unweighted FTE share of all categorical programs, not including the ESE Guaranteed Allocation.

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Sources of Funds for School Districts – The following paragraphs provide background information regarding financial support for kindergarten through grade 12 education in Florida. School districts in 2019-20 received 39.15 percent of their financial support from state sources, 50.11 percent from local sources (including the Required Local Effort portion of the FEFP) and 10.73 percent from federal sources.

State Support – Funds for state support to school districts are provided primarily by legislative appropriations. The major portion of state support is distributed through the FEFP. State funds appropriated to finance the 2021- 22 FEFP total $10,066,024,081. Included in this total is $9,294,820,217 from the General Revenue Fund, $626,929,962 from the Educational Enhancement Trust Fund and $144,273,902 from the State School Trust Fund. The 2021-22 appropriation also includes $464,287,903 for a Student Reserve Allocation, which is to be used to offset any proration to available funds that may occur throughout the year. Although taxes from a number of sources are deposited in the General Revenue Fund, the predominant tax source is the 6 percent sales tax on goods and services. In addition to these funds, $2,837,752,505 is provided in the class size reduction allocation for operations, which consists of $2,647,815,051 from the General Revenue Fund, $103,776,356 from the Educational Enhancement Trust Fund and $86,161,098 from the State School Trust Fund.

The Florida Legislature established the Education Enhancement Trust Fund (EETF), which includes the net proceeds of the Florida Lottery and the tax proceeds on slot machines in Broward and Miami-Dade counties. For 2021-22, lottery proceeds were used to fund the $28,954,268 appropriation that provides the cash and debt service requirements for the Classrooms First and 1997 School Capital Outlay Bond Program, $128,655,782 for debt service for the Class Size Reduction and Educational Facilities Lottery Revenue Bond Program, and $106,651,312 for school district workforce education, as defined in s. 1004.02(25), F.S. The District Lottery and School Recognition Program was not funded in 2021-22.

Article IX, s. 1(a) of the Florida Constitution establishes a limit of 18 students in prekindergarten through grade 3 classrooms, 22 students in grades 4 through 8 classrooms and 25 students in grades 9 through 12 classrooms. The Class Size Reduction categorical was established to fund this requirement exclusively from state funds.

The Florida Constitution authorizes certain revenues to be used by the school districts for capital outlay purposes. Article XII, s. 9(d) of the Florida Constitution guarantees a stated amount for each district annually from proceeds of licensing motor vehicles, referred to as Capital Outlay and Debt Service (CO&DS) funds. Additionally, Article XII, s. 9(a)(2) of the Florida Constitution provides that school districts may share in the proceeds from gross receipts taxes, referred to as Public Education Capital Outlay (PECO) funds, as provided by legislative appropriation.

Minor state funding sources include the sales tax distribution, which is collected by the Florida Department of Revenue and divided equally among Florida counties, in accordance with Article VII, s. 7 of the Florida Constitution. The allocation of these funds is to the counties, which may share the funds with school districts. Other funding sources are tax receipts from state forests, provided to certain school boards in accordance with s. 589.08, F.S., and proceeds from mobile home licenses, which are deposited into the License Tax Collection Trust Fund and distributed to local governments pursuant to s. 320.081, F.S.

Local Support – Local revenue for school support is derived almost entirely from property taxes levied by Florida’s 67 counties, each of which constitutes a school district.

Each school board participating in the state allocation of funds for the current operation of schools must levy the millage set for its required local effort from property taxes. The Florida Legislature set the amount of $8,218,314,071 as adjusted required local effort for 2021-22. Each district’s share of the state total required local effort is determined by a statutory procedure that is initiated by certification of the property tax valuations of each district by the Florida Department of Revenue. This certification occurs no later than two working days prior to July 19. No later than July 19, the Florida Commissioner of Education (commissioner) certifies each district’s required local effort millage rate. These rates are primarily determined by dividing the dollar amount of required local effort by 96 percent of the aggregated taxable value for school purposes of all districts. Certifications vary

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due to the use of assessment ratios designed to equalize the effect on the FEFP of differing levels of property appraisal in the counties. Millage rates are also adjusted because required local effort may not exceed 90 percent of a district’s total FEFP entitlement.

Based on the 2021 tax roll provided by the Florida Department of Revenue, the commissioner certified the required millage of each district on July 13, 2021. The state average millage was set at 3.606, and certifications for the 67 school districts varied from 3.734 (Suwannee) to 1.486 mills (Monroe) due to the assessment ratio adjustment and the 90 percent limitation. The 90 percent limitation reduced the required local effort of six districts. The districts and their adjusted millage rates were: Collier (2.641), Franklin (2.806), Monroe (1.486), Sarasota (3.447), Sumter (2.898) and Walton (2.143).

In accordance with s. 1011.62(4)(e), F.S., the Florida Department of Education (department) is required to calculate the Prior Period Funding Adjustment Millage (PPFAM), which is levied by a school district if, in a prior year, the full amount of required local effort funds were not collected due to changes in property values, or if a prior year’s final taxable value has not been certified for the current year’s tax levy. The commissioner calculates the amount of the unrealized required local effort funds from the prior period and the millage required to generate that amount. This levy is in addition to the required local effort millage certified by the commissioner, but does not affect the calculation of the current year’s required local effort. The funds generated by this levy are not included in the district’s FEFP allocation.

School boards may set discretionary tax levies of the following types:

(1) Current operation – The Florida Legislature set the maximum discretionary current operating millage for the 2021-22 fiscal year at 0.748 mills, pursuant to s. 1011.71(1), F.S. If the revenue from 1.5 mills is insufficient to meet the payments due under a lease-purchase agreement entered into before June 30, 2009, by a district school board or to meet other critical district fixed capital outlay needs, the board may levy an additional 0.25 mills for fixed capital outlay in lieu of levying an equivalent amount of the discretionary mills for operations, pursuant to s. 1011.71(3), F.S.

(2) Capital outlay and maintenance – School boards may levy up to 1.5 mills as prescribed in s. 1011.71(2),

F.S.

Pursuant to s. 1013.62(1), F.S., if the funds appropriated through the Charter School Capital Outlay Allocation are less than the average charter school capital outlay funds per unweighted FTE student for the 2018-19 fiscal year, multiplied by the estimated number of charter school students for the applicable fiscal year and adjusted by changes in the Consumer Price Index, charter schools will also receive a portion of the revenue from the 1.5 discretionary millage levied by the school district. In 2021-22, school districts are not required to share revenue from the 1.5 discretionary millage levy because the legislature appropriated $182,864,353 for the Charter School Capital Outlay Allocation, which meets the funding requirement for charter schools in s. 1013.62(1), F.S. While s. 1013.62(1), F.S., does not prohibit a school district from sharing any 1.5 discretionary millage revenue with charter schools, the amount appropriated does not require a school district to do so.

Section 1011.71(2)(a)-(k), F.S., authorizes school boards to expend the funds raised by the 1.5 mill capital outlay levy for the following:

 The educational plant – Costs of construction, renovation, remodeling, maintenance and repair of the educational plant. This also includes the maintenance, renovation and repair of leased facilities to correct deficiencies.

 Expenditures that are directly related to the delivery of student instruction – Purchase, lease or

lease-purchase of equipment, educational plants and construction materials directly related to the delivery of student instruction.

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 Conversion of space – Rental or lease of existing buildings or space within existing buildings, originally constructed or used for purposes other than education, for conversion to use as educational facilities.

 A new school’s library media center collection – Opening day collection for the library media center of a new school.

 School buses – Purchase, lease-purchase or lease of school buses or the payment to a private entity to offset the cost of school buses.

 Servicing of payments related to lease-purchase agreements – Servicing of payments related to lease-purchase agreements issued for any purpose under authority of prior enactments of this law. Costs associated with the lease-purchase of equipment, educational plants and school buses may include the issuance of certificates of participation and the servicing of payments related to such certificates. Only three-fourths of the proceeds from this millage can be obligated to lease-purchase agreements, unless the lease-purchase agreements were entered into before June 30, 2009.

 Equipment, computers, enterprise resource software – Purchase or lease of new and replacement equipment: enterprise resource software applications that are classified as capital assets in accordance with definitions of the Governmental Accounting Standards Board, have a useful life of at least five years and are used to support district-wide administration or state-mandated reporting requirements; computer hardware, including electronic hardware and other hardware devices necessary for gaining access to or enhancing the use of electronic content and resources.

In addition, s. 1011.71(5), F.S., authorizes school boards to expend up to $150 per unweighted FTE student from revenue generated by the 1.5 mill capital outlay millage levy for:

(a) The purchase, lease-purchase or lease of driver’s education vehicles; motor vehicles used for the maintenance or operation of plants and equipment; security vehicles; or vehicles used in storing or distributing materials and equipment.

(b) Payment of the cost of premiums, as defined in s. 627.403, F.S., for property and casualty insurance necessary to insure school district educational and ancillary plants. As used in this paragraph, casualty insurance has the same meaning as in s. 624.605(1)(d), (f), (g), (h) and (m), F.S. This means that casualty insurance may only be for burglary and theft, glass, boiler and machinery, leakage and fire extinguishing equipment and elevators. Operating revenues that are made available through the payment of property and casualty insurance premiums from revenues generated under this subsection may be expended only for nonrecurring operational expenditures of the school district.

Violation of these expenditure provisions will result in an equal dollar reduction of FEFP funds in the year following an audit citation.

Pursuant to s. 1011.71(3), F.S., if revenue from the 1.5 mill levy is insufficient to make payments due under a lease-purchase agreement entered into prior to June 30, 2009, or to meet other critical district capital outlay needs, a district school board may levy up to 0.25 mills for fixed capital outlay in lieu of levying an equivalent amount of the 0.748 discretionary operating millage for operations authorized in s. 1011.71(1), F.S.

In addition to levies established by the school board, qualified electors may vote an additional millage levy for operations and/or capital outlay purposes for a period not to exceed two years, pursuant to Article VII, s. 9 of the Florida Constitution and s. 1011.73(1), F.S.

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Sections 1011.71(9) and 1011.73(2), F.S., provide for an additional levy, not to exceed four years, for traditional and charter school operational purposes to be authorized by the electorate through a local referendum or in conjunction with a general election. This voted levy and the levies established by the school board must not exceed 10 mills in total. This levy is distinguished from the constitutional authority for voted millage noted in the previous paragraph because it is for operations only, may be approved for up to four years instead of two years, and is included in the 10mill limit established by the state constitution. Funds generated by this levy must be shared with charter schools based on each charter school’s proportionate share of a district’s total unweighted FTE and used in a manner consistent with s. 1011.71(9), F.S.

School districts are authorized to sell bonds for capital outlay projects to be repaid from local property taxes. The authority for the issuance of the bonds and the repayment from local property taxes is Article VII, s. 12 of the Florida Constitution, s. 200.001(3)(e), F.S., and ss. 1010.40 through 1010.55, F.S.

Budgeted revenues from local taxes are determined by applying millage levies to 96 percent of the school taxable value of property. School board adoption of millage levies is governed by the advertising and public meeting requirements of chapter 200, F.S. (Determination of Millage).

SCHEDULE OF MILLAGES

Type of Millage Statutory Authority Established By Uses

Required Local Effort s. 1011.62(4), F.S. Commissioner Operating

Prior Period Funding Adjustment

s. 1011.62(4)(e), F.S. Commissioner Operating

Current Operating Discretionary – Maximum 0.748 Mills

s. 1011.71(1), F.S. School Board Operating

Local Capital Improvement – Maximum 1.50 Mills

s. 1011.71(2), F.S. School Board Capital improvements

Capital Improvement Discretionary – Maximum 0.25 Mills

s. 1011.71(3), F.S. School Board Lease-purchase payments or to meet other critical fixed capital outlay needs in lieu of operating discretionary millage

Operating or Capital (Not to Exceed Two Years)

s. 1011.73(1), F.S. Voter Referendum

Not specified

Additional Millage (Not to Exceed Four Years)

s. 1011.73(2), F.S. Voter Referendum

Operating

Debt Service s. 200.001(3)(e), F.S.; Article VII, s. 12 of the Florida Constitution

Voter Referendum

Debt service

School boards are authorized under s. 212.055(6), F.S., to levy a sales surtax of up to 0.5 percent for fixed capital outlay purposes if approval is obtained by referendum. This surtax may take effect on the first day of any month, but may not take effect until at least 60 days after the date of approval by the electors. The resolution providing for imposition of the surtax shall set forth a plan for use of the proceeds for fixed capital expenditures or fixed capital costs associated with the construction, reconstruction or improvement of school facilities and campuses that have a useful life expectancy of five or more years. The plan shall address any land acquisition, land improvement, design and related engineering costs. Additionally, the plan shall include the costs of retrofitting

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and providing for technology implementation, including hardware and software, for the various sites within the school district.

Surtax revenues may be used for the purpose of servicing bond indebtedness to finance authorized projects and any interest that accrues thereto may be held in trust to finance such projects. Neither the proceeds of the surtax nor any interest accrued thereto shall be used for operational expenditures. The Florida Department of Revenue distributes the surtax revenue to the school board imposing the tax.

The governing authority in each county is authorized under s. 212.055(2), F.S., to levy a discretionary sales surtax of 0.5 percent or 1 percent, if approval is obtained by referendum. If the governing bodies of the municipalities representing a majority of the county’s population adopt uniform resolutions establishing the rate of the surtax and calling for a referendum on the surtax, the levy of the surtax shall be placed on the ballot and shall take effect if approved by a majority of the electors of the county voting in the referendum on the surtax. The surtax may not be levied for more than 15 years. The proceeds of the surtax authorized by this subsection and any accrued interest shall be expended by the school district to finance, plan and construct infrastructure.

Developmental research schools (lab schools) at state universities are classified for funding as special school districts, as is the Florida Virtual School (FLVS). Because these special districts have no taxing authority, the state provides the same dollar amount per student for the 0.748 discretionary operating millage revenues as is generated for district students by the tax base of the district where the school is located. For 2021-22, the contribution for the discretionary operating millage is $36,723,075 (2021-22 FEFP Second Calculation). There is no required local effort for special school districts; therefore, special districts are funded entirely with state funds.

Federal Support – The Florida State Board of Education may approve plans for cooperating with the federal government in carrying out any phase of the education program and must provide for the proper administration of funds apportioned to the state from federal appropriations. The commissioner recommends policies for administering funds appropriated from federal sources to the state for any education purpose and provides for the execution of plans and policies.

School districts receive funds from the federal government directly and through the state as an administering agency. School districts may receive federal funds from various agencies such as the Department of Labor, Veterans Administration, Department of Interior, Department of Education, Department of Defense and Department of Agriculture.

Federal funding also supports the Every Student Succeeds Act program, which establishes accountability measures for public schools to ensure that students in all schools are reaching proficiency in reading and mathematics (replaced the No Child Left Behind program effective beginning with the 2017-18 school year); Individuals with Disabilities Education Act programs, which support education services for students with physical and mental challenges; Workforce Investment Act entitlement programs (for detail regarding Workforce Development Education programs, see page 30) and Carl D. Perkins Career and Technical Education Act programs, which improve the quality of career and technical education in Florida.

Federal funds are typically used to supplement state and local funds authorized by the Florida Legislature to support various education programs.

On March 27, 2020, the Coronavirus Aid, Relief, and Economic Security (CARES) Act was signed into law to provide significant financial support to mediate the impact that COVID-19 has had on schools. The act included $770.2 million in Elementary and Secondary School Emergency Relief (ESSER) funds that may be spent at considerable discretion by Florida school districts, but were particularly intended to support remote learning, especially for disadvantaged and at-risk students and their teachers. Each school district has the discretion to determine how much of this funding to draw down in a given fiscal year, based on its needs. In addition, the Governor’s Emergency Education Relief (GEER) program, supported by CARES, provided $64 million for summer recovery to reduce academic achievement gaps exacerbated by COVID-19 and $30 million to cover schools’ increased costs for cleaning and sanitation due to COVID-19.

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As the COVID-19 pandemic continued to challenge the financial stability of schools throughout the country, additional federal laws were passed to provide assistance. On December 27, 2020, the Coronavirus Response and Relief Supplemental Appropriations Act was signed into law, providing an additional $3.13 billion in ESSER II funds for Florida school districts. On March 11, 2021, the American Rescue Plan was established, providing $7.04 billion for Florida schools to safely reopen and sustain safe operations.

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FLORIDA EDUCATION FINANCE PROGRAM (FEFP)

LEGAL AUTHORIZATION Part II of chapter 1011, F.S.; chapter 2021-36, Laws of Florida (L.O.F.) (2021- 22 General Appropriations Act) 2021-22 FEFP APPROPRIATION $10,066,024,081 REQUIREMENTS FOR PARTICIPATION Each district participating in the state appropriations for the FEFP must provide evidence of its effort to maintain an adequate school program throughout the district and must meet, at a minimum, the requirements cited below: (1) Maintain adequate and accurate records, including a system of internal accounts for individual schools,

and file with the department, in correct and proper form, on or before the date due, each annual or periodic report that is required by the Florida Administrative Code (F.A.C.).

(2) Operate all schools for a term of 180 actual teaching days or the equivalent on an hourly basis. Upon

written application, the Florida State Board of Education may prescribe procedures for altering this requirement.

(3) Provide written contracts for all instructional personnel. (4) Expend funds for salaries in accordance with a salary schedule or schedules adopted by the school board,

in accordance with Florida Statutes and the F.A.C. (5) Observe all requirements of the Florida State Board of Education relating to the preparation, adoption and

execution of budgets for the district school system. (6) Levy the required local effort millage rate on the taxable value for school purposes of the district (see

page 22 for a description of Required Local Effort). (7) Maintain an ongoing, systematic evaluation of the education program needs of the district and develop a

comprehensive annual and long-range plan for meeting those needs.

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Total Funds Turnaround

Compression Teacher Salary

Gross State Supplemental

and Hold + Increase + = and Local Services Harmless Allocation

FEFP Dollars

Allocation Allocation

Teachers Federally Mental oom +

Digital Classr Student Connected Health

Classrooms Supply Transportation + + Student + Assistance +

Allocation

Assistance Supplement Allocation

Supplemental ESE

Safe Reading Academic Instructional Guaranteed

Schools + Program + Instruction + + Materials +

Allocation (SAI)

Department of State

+ + + + 0.748

Juvenile Justice Sparsity Funded Base Funding Mills

(DJJ) Supplement Discretionary Discretionary

+ Supplement Contribution

Compression

 

Base Student District Cost Weighted FTE

X cation X Base

Allo Differential Students

= Funding

(BSA) (DCD)

Program = Weighted

X Cost

FTE Students FTE Factors

Students

 

Gross State and Local FEFP

Required Local Effort

– = Gross State FEFP

DISTRIBUTING STATE DOLLARS Overview – The amount of Gross State and Local FEFP Dollars for each school district is determined in the following manner:   

The Net State FEFP Allocation for the support of school district education activities is derived from Gross State and Local FEFP dollars calculated in the previous table in the following manner:

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+ =Adjustments Gross State

FEFP

Net State FEFP

Allocation

The Gross State and Local FEFP dollars, less the Required Local Effort, result in the Gross State FEFP dollars. Adjustments, whether positive or negative, are then added to obtain the Net State FEFP Allocation.

The Total State Allocation for the support of school district education activities is derived from the Net State FEFP Allocation in the following manner:

Net State FEFP

Allocation

Categorical Program

Funds + =

Total State

Funding

Categorical program funds, which include Florida School Recognition, District Discretionary Lottery and Class Size Reduction funds, and any special allocations are added to the Net State FEFP Allocation to obtain the Total State Funding. For 2021-22, no funding is appropriated for the Florida School Recognition/District Discretionary Lottery program.

The following sections describe each component of the funding formula, and the last section of this document presents the 2021-22 FEFP Second Calculation Funding Summary as an example of the FEFP calculation.

FTE Students

An FTE student for FEFP funding purposes is one student in membership in one or more FEFP programs for a school year or its equivalent. The time equivalent for a school year is listed below by grade group.

(1) Standard school

(a) Student in grades 4 through 12 – 900 hours of instruction

(b) Student in kindergarten through grade 3 or in an authorized prekindergarten ESE program – 720 hours of instruction

Funding for FTE membership in programs scheduled beyond the regular 180-day term is limited, as described later in this section.

For purposes of calculating the FTE student membership, a student is considered in membership until he or she withdraws or until the eleventh consecutive school day of his or her absence. A student is eligible for FTE student membership reporting if both of the following conditions are satisfied:

(1) The student is in program membership at least one day during the survey period in an approved course of study as defined in the Course Code Directory, excluding non-instructional activities as defined in the F.A.C.; and

(2) The student is in attendance at least one day during the survey period or one of the six scheduled meetings

preceding the survey period when students were in attendance in school.

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Note: For year-round schools, if the student’s track is out of school during survey week, the last week the track was in session becomes survey week.

The FTE generated by a student for the purposes of FEFP funding is limited to 1.0 FTE during the 180-day school year. For information on how to report FTE for students in all programs, please see the FTE General Instructions 2021-22 manual available at http://www.fldoe.org/fefp under “FTE Information.”

Dual enrollment is the enrollment of an eligible secondary student or home education student in a postsecondary course earning credit toward completion of high school and a career certificate, or toward an associate or baccalaureate degree (s. 1007.271, F.S.). Dual enrollment courses may be taught at Florida public secondary or postsecondary schools, or at eligible Florida private secondary or postsecondary schools. Credit must be earned at both institutions. The course must offer credit leading to a high school diploma and a career certificate or an associate or baccalaureate degree. Career education dual enrollment is available for secondary students seeking a degree or certificate from a complete job preparatory program, but is not intended to sustain student enrollment in isolated career courses. Early admission is a form of dual enrollment through which eligible secondary students enroll in an eligible postsecondary institution on a full-time basis in courses that are creditable toward the high school diploma and the associate or baccalaureate degree. Participation in the early admission program is limited to students who have completed a minimum of six semesters of full-time secondary enrollment, including studies undertaken in the ninth grade. Dual enrollment students earn the Grades 9-12 Basic Cost Factor at the home school while dually enrolled elsewhere. Each of these forms of dual enrollment is included in the calculation of FTE students.

Section 1011.62(1)(i)2., F.S, provides for add-on FTE credit for dual enrollment students who earn a grade of “A” or better in a general education core course taught in 2020-21 and subsequent years. For details, please see “Bonus FTE Programs” on page 15.

Section 1007.271(21)(n), F.S., requires school districts to pay public postsecondary institutions the standard tuition rate per credit hour when dual enrollment course instruction takes place on a postsecondary institution’s campus and the course is taken during the fall or spring term. When dual enrollment course instruction is provided at a high school site by postsecondary institution faculty, school districts must reimburse postsecondary institutions the proportion of salary and benefits used to provide the instruction.

School districts are not responsible for any costs to postsecondary institutions for dual enrollment courses that are offered by postsecondary institutions but provided on high school sites by school district faculty.

Students in kindergarten through grade 12 who are enrolled for more than six semesters in practical arts courses or exploratory courses, designed to expose them to a broad range of occupations to guide their academic and occupational plans, as defined in s. 1003.01(4)(a), F.S., shall not be counted as FTE students for such instruction. Students in grades 6-8 who are enrolled in career education courses shall be counted as Basic Grades 6-8. Only students in grades 9-12 who are enrolled in career education courses are reported in Program 300, Career Education.

Rule 6A-1.0451(4), F.A.C., provides that, during the year, at least four FTE student membership surveys be conducted under the administrative direction of, and on the schedule provided by, the commissioner. In addition to the four surveys, Survey 5 collects end-of-year student academic data. Section 1011.62(1)(a), F.S., specifies that the number of FTE student membership surveys shall not exceed nine in a fiscal year. The commissioner has established four FTE student enrollment surveys for the 2021-22 school year and these surveys are scheduled for July 12-16, 2021, October 11-15, 2021, February 7-11, 2022, and June 13-17, 2022.

The commissioner has the authority to establish for any school district or school an alternate period for an FTE student membership survey within eight weeks subsequent to the regular statewide survey period. Evidence must be submitted by the school district indicating that an abnormal fluctuation in student membership may occur at the time of the statewide survey period to warrant an alternate survey period. The commissioner must limit

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consideration of “abnormal fluctuation” to changes of more than 25 percent in any school or 5 percent in any district between the FTE student membership at the time of the regular statewide survey and the alternate survey period. The “abnormal fluctuation” must be caused by factors such as major student boycotts; civil disturbances; in- or out-migration in agricultural, industrial or federal installations or contractors; or providential causes beyond the control of the district school board. Consistent with rule 6A-1.0451, F.A.C., district school boards are required to request alternate FTE surveys for DJJ programs experiencing fluctuations in student enrollment. Any request for an alternate survey period must be made prior to the original survey period.

Classification for special program FTE requires: (1) proper qualification of students, (2) proper qualification of teachers and (3) appropriate subject matter in accordance with the F.A.C.

FTE Recalibration and the Common Student Identifier

All FTE student enrollment is capped at 1.0 FTE per student for the year except FTE reported by DJJ students beyond the 180-day school year. School districts report all FTE student enrollment, and the department combines all FTE student enrollment reported for the student by all school districts, including FLVS. The department then recalibrates all reported FTE student enrollment for each student to 1.0 FTE if the total reported FTE exceeds 1.0.

When a student is served by multiple school districts or moves from one district to another, that student should retain the same student identifier in every school district.

The process for calculating FTE within a single survey has the following provisions:

1. If a student identifier is reported by more than one school district, then all reported FTE is gathered, recalibrated and funded.

2. If a student identifier is reported by only one school district, and there is no student record with similar demographics, then the FTE is recalibrated and funded only to the reporting school district.

3. If a student identifier is reported by only one school district, and there is a student record with similar or matching demographics reported by another school district, and at least one of the school districts reported less than 0.2 FTE, then all reported FTE is gathered, recalibrated and funded.

4. If a student identifier is reported by only one school district and there is a student record with similar or matching demographics reported by another school district, none of the school districts reported less than 0.2 FTE, and the student identifiers do not have entry codes during survey week, then the FTE will be recalibrated and funded separately.

5. If a student identifier is reported by only one school district and there is a student record with similar or matching demographics reported by another school district, none of the school districts reported less than 0.2 FTE, and at least one of the student identifiers has an entry code during survey week, then all reported FTE is gathered, recalibrated and funded.

The process for calculating FTE across multiple surveys has the following provisions: If a student identifier is reported in both surveys 2 and 3, then the FTE for the student identifier is processed in a manner similar to that for a single survey. For a student identifier that is not reported in both surveys 2 and 3, the FTE for that student identifier is gathered, recalibrated to 0.5 FTE and funded.

Program Cost Factors and Weighted FTE

Program cost factors assure that each program receives an equitable share of funds in relation to its relative cost per student. Through the annual program cost report, districts report the expenditures for each FEFP program. The cost per FTE student of each FEFP program is used to produce an index of relative costs, with the cost per FTE

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2021-22

Cost Factors (1) Basic Programs 101 – Kindergarten and Grades 1, 2 and 3 1.126 102 – Grades 4, 5, 6, 7 and 8 1.000 103 – Grades 9, 10, 11 and 12 1.010

(3) 130 – English for Speakers of Other Languages 1.199

(4) 300 – Programs for Grades 9-12 Career Education 1.010

of Basic, Grades 4-8, established as the 1.000 base. In order to minimize the fluctuation in program cost factors, the Florida Legislature typically uses a three-year average in computing cost factors.

Multiplying the FTE students for a program by its cost factor produces “weighted FTE.” This calculation weights the FTE to reflect the relative costs of the programs, as represented by the program cost factors. Program cost factors established for use in 2021-22 are as follows:

(2) Programs for Exceptional Student Education 111 – Kindergarten and Grades 1, 2 and 3 with ESE Services 1.126 112 – Grades 4, 5, 6, 7 and 8 with ESE Services 1.000 113 – Grades 9, 10, 11 and 12 with ESE Services 1.010 254 – Support Level 4 3.648 255 – Support Level 5 5.340

ESE students in Levels 4 and 5 are reported with the appropriate cost factor (weight) for their respective levels. ESE students who are not classified in Level 4 or 5 are reported in the applicable Basic Program “with ESE services.” Additional funding for these students is provided by the ESE Guaranteed Allocation component of the FEFP formula.

To provide for the planned use of FEFP funds, the Florida Legislature has established the following combination of programs during the 180-day regular school year and summer school:

Group Program Group Title

1 Basic Education Programs

2 Exceptional Student Education for Support Levels 4 and 5 English for Speakers of Other Languages Grades 9-12 Career Education Programs

Prekindergarten through grade 12 courses offered beyond the regular 180-day school year, including intersessions, except DJJ programs, Juveniles Incompetent to Proceed programs, and FLVS courses, do not generate FEFP funding; however, the FTE for intersession and summer school courses is reported so that the department may include this data in its statistical reports.

For the purpose of course completion and credit recovery pursuant to ss. 1002.45 and 1003.498, F.S., virtual instruction programs and virtual charter schools may operate beyond the regular 180-day school year, in accordance with s. 1011.61(1)(c)2., F.S., and may report FTE for funding through the FEFP. Instructional programs operating within Florida DJJ programs and Incompetent to Proceed programs are required to provide 250 days of instruction over 12 months. Students attending residential DJJ facilities are funded for a 240- to 250- day school year. Nonresidential DJJ facilities are funded for a 230- to 250- day school year or the hourly

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equivalent. For more detailed reporting instructions, please refer to Appendix E of the FTE General Instructions 2021-22 manual available at http://www.fldoe.org/fefp under “FTE Information.”

Weighted FTE Cap

Program Group 2 has an enrollment ceiling (cap) that is established based on each district’s estimates of FTE in each FEFP program. District estimates are reviewed and approved by a state enrollment estimating conference. The appropriated FTE in each program is multiplied by the program’s cost factor. The resulting weighted FTE, aggregated by program group, establishes the group cap. After actual FTE is reported, Group 2 FTE in excess of the cap receive a program cost factor of 1.0. A statewide cap of 390,882.14 weighted FTE was set for Group 2 for the 2021-22 fiscal year.

Additional Weighted FTE

All FTE provided in this section is in addition to the recalibrated FTE calculation described on pages 13.

Small District ESE Supplement

Supplemental funding is provided for districts that have fewer than 10,000 FTE and fewer than three FTE students in ESE Support Levels 4 and 5. This supplement is limited to the statewide value of 43.35 weighted FTE. The commissioner shall set the value of the supplemental FTE based on documented evidence of the difference in the cost of the service and the FEFP funding. The supplemental value for a district shall not exceed three FTE for each of these support levels (ESE Support Levels 4 and 5).

Small, Isolated School Supplement

Pursuant to s. 1011.62(1)(h), F.S., district-operated schools with at least 28 students and no more than 100 students in grades 9-12 and that are no closer than 28 miles to the nearest high school may qualify for an isolated school supplement.

A district elementary school may also qualify if:

1. The school serves a primary configuration of kindergarten through grade 5, but may also include prekindergarten or grades 6 through 8;

2. The school is located at least 35 miles by the shortest route from another elementary school within the district;

3. The school has been serving students primarily in basic studies; 4. The school has a student population in which at least 75 percent of the students are eligible for free or

reduced-price school lunch; and 5. The school has a membership of at least 28, but not more than 100.

Districts with qualifying schools must levy the maximum discretionary operating millage in order to receive the supplement.

Bonus FTE Programs

An additional value of 0.16 FTE shall be reported by school districts for each student in Advanced Placement (AP) classes who earns a score of three or higher on each College Board AP Subject examination, provided he or she has been taught in an AP class in the prior year. A value of 0.3 FTE shall be reported for each student who receives a College Board Advanced Placement Capstone Diploma and who meets the requirements for a high school diploma set out in s. 1003.4282, F.S. A value of 0.16 additional FTE is to be calculated for each student enrolled in an International Baccalaureate (IB) course who receives a score of four or higher on the subject examination. An Advanced International Certificate of Education (AICE) student earns an additional 0.16 if he or

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she receives a score of “E” on a full-credit subject exam or an additional 0.08 FTE if he or she is enrolled in a half-credit class and earns a score of “E” or higher on the subject exam. A value of 0.3 FTE should be calculated for each student who receives an IB or AICE diploma.

From the funding generated by the bonus FTE of these programs, ss. 1011.62(1)(l), (m), (n) and (o), F.S., require districts to distribute bonuses to certain classroom teachers as follows:

(l) International Baccalaureate – A bonus of $50 is earned by an IB teacher for each student in each IB course who receives a score of four or higher on the IB examination. An additional bonus of $500 is earned by the IB teacher in a school designated with a performance grade category of “D” or “F” who has at least one student scoring four or higher on the IB subject examination. Bonuses awarded under this paragraph shall be in addition to any regular wages or other bonuses the teacher received or is scheduled to receive.

(m) Advanced International Certificate of Education – A teacher earns a $50 bonus for each student in the

full-credit AICE course who receives a score of “E” or higher on the subject exam and a $25 bonus for each student in each half-credit AICE course who receives a score of “E” or higher on the subject examination. Additional bonuses of $500 and $250 for full-credit and half-credit courses, respectively, shall be awarded to AICE teachers in a school designated with a performance grade category of “D” or “F” who have at least one student passing the subject examination in that class. Bonuses awarded under this paragraph shall be in addition to any regular wages or other bonuses the teacher received or is scheduled to receive.

(n) Advanced Placement – A $50 bonus is earned by an AP teacher for each student in each AP course who

receives a score of three or higher on the College Board AP Examination. An additional bonus of $500 is earned by the AP teacher in a school designated with a performance grade category of “D” or “F” who has at least one student scoring three or higher on the College Board AP subject examination. Bonuses awarded under this paragraph shall be in addition to any regular wages or other bonuses the teacher received or is scheduled to receive.

(o) Career and Professional Education Act (CAPE)

Pursuant to s. 1011.62(1)(o), F.S., additional FTE shall be calculated as follows:

 A value of 0.025 FTE shall be calculated for CAPE Digital Tool certificates earned by students in elementary and middle school grades.

 A value of 0.1 or 0.2 FTE shall be calculated for each student who completes a career-themed course as defined in s. 1003.493(1)(b), F.S., or courses with embedded CAPE industry certifications and who is issued an industry certification identified annually on the CAPE Industry Certification Funding List approved in accordance with rule 6A-6.0573, F.A.C. A value of 0.2 FTE student membership shall be calculated for each student who is issued a CAPE Industry Certification that has a statewide articulation agreement for college credit approved by the State Board of Education. For CAPE industry certifications that do not articulate for college credit, the department shall assign an FTE value of 0.1 for each certification.

 A value of 0.3 FTE student membership shall be calculated for student completion of the courses and the embedded certifications identified on the CAPE Industry Certification Funding List and approved by the commissioner pursuant to ss. 1003.4203(5)(a) and 1008.44, F.S.

 A value of 0.5 FTE student membership shall be calculated for CAPE Acceleration Industry Certifications that articulate for 15 to 29 college credit hours.

 A value of 1.0 FTE student membership shall be calculated for CAPE Acceleration Industry Certifications that articulate for 30 or more college credit hours. These include CAPE Acceleration Industry Certifications approved by the commissioner pursuant to ss. 1003.4203(5)(b) and 1008.44, F.S.

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Middle grades students who earn additional FTE membership for a CAPE Digital Tool certificate may not use the previously funded examination to satisfy the requirements for earning an industry certification. Additional FTE membership for an elementary or middle grades student shall not exceed 0.1 FTE for certificates or certifications earned within the same fiscal year. The Florida State Board of Education shall include the assigned values on the CAPE Industry Certification Funding List, in accordance with the F.A.C. Such value shall be added to the total FTE student membership for grades 6 through 12 in the subsequent year. CAPE industry certifications earned through dual enrollment must be reported and funded pursuant to s. 1011.80, F.S. Nevertheless, if a student earns a certification through a dual enrollment course, and the certification is not a fundable certification on the postsecondary certification funding list, or the dual enrollment certification is earned as a result of an agreement between a school district and a nonpublic postsecondary institution, the bonus value shall be funded in the same manner as other nondual enrollment course industry certifications. In such cases, the school district may provide for an agreement between the high school and the technical center, or the school district and the postsecondary institution may enter into an agreement for equitable distribution of the bonus funds.

Section 1011.62(1)(o), F.S., provides for the following teacher bonuses:

 $25 for each student taught by a teacher who provided instruction in a course that led to the student’s attainment of an industry certification on the CAPE Industry Certification Funding List with a weight of 0.1 FTE.

 $50 for each student taught by a teacher who provided instruction in a course that led to the student’s attainment of an industry certification on the CAPE Industry Certification Funding List with a weight of 0.2 FTE.

 $75 for each student taught by a teacher who provided instruction in a course that led to the student’s attainment of an industry certification on the CAPE Industry Certification Funding List with a weight of 0.3 FTE.

 $100 for each student taught by a teacher who provided instruction in a course that led to the student’s attainment of an industry certification on the CAPE Industry Certification Funding List with a weight of 0.5 or 1.0 FTE.

Bonuses awarded pursuant to this paragraph shall be provided to teachers who are employed by the school district in the year in which the additional FTE student membership calculation is included in the calculation. Any bonus awarded to a teacher under this paragraph is in addition to any regular wages or other bonuses the teacher received or is scheduled to receive.

Early High School Graduation

Section 1011.62(1)(p), F.S., authorizes the addition of 0.25 FTE to each district’s total FTE for each student who earns 24 credits and graduates one semester in advance of the student’s cohort pursuant to s. 1003.4281, F.S., and an additional 0.5 FTE for each student who earns 24 credits and graduates one year or more in advance of the student’s cohort pursuant to s. 1003.4281, F.S.

Dual Enrollment

Students who are enrolled in an early college program pursuant to s. 1007.273, F.S., earn 0.16 FTE, and those students who are not enrolled in an early college program earn 0.08 FTE upon completion of a general education course through the dual enrollment program with a grade of “A” or better, in accordance with s. 1011.62(i), F.S. In addition, students with a 3.0 grade point average or better who receive an associate degree through the dual enrollment program following completion of the degree earn 0.3 FTE. School districts must allocate at least half of the funds received from dual enrollment bonus FTE funding to the schools that generated the funds.

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Base Student Allocation

The BSA from state and local funds is determined annually by the Florida Legislature and is a component in the calculation of Base Funding. For the 2021-22 fiscal year, the BSA is $4,372.91.

District Cost Differential

Section 1011.62(2), F.S., requires the commissioner to annually compute district cost differentials (DCD) by adding each district’s Florida Price Level Index for the most recent three years and dividing the sum by three. The result is multiplied by 0.800 and divided by 100, and 0.200 is added to the product to obtain the DCD. This serves to limit the factor’s adjustment to 80 percent of the index (i.e., the approximate percentage of district salary costs to total operating costs). The three-year averaging reduces the immediate impact on districts of fluctuations in the index. The following DCDs were established for 2021-22:

Alachua 0.9789 Baker 0.9722 Bay 0.9688 Bradford 0.9672 Brevard 0.9882 Broward 1.0174 Calhoun 0.9335 Charlotte 0.9891 Citrus 0.9464 Clay 0.9876 Collier 1.0512 Columbia 0.9458 Miami-Dade 1.0147 DeSoto 0.9784 Dixie 0.9396 Duval 1.0061 Escambia 0.9746 Flagler 0.9575 Franklin 0.9285 Gadsden 0.9515 Gilchrist 0.9541 Glades 0.9898 Gulf 0.9415 Hamilton 0.9223 Hardee 0.9662 Hendry 1.0016 Hernando 0.9675 Highlands 0.9569 Hillsborough 1.0047 Holmes 0.9394 Indian River 0.9999 Jackson 0.9270 Jefferson 0.9492 Lafayette 0.9253 Lake 0.9807 Lee 1.0217 Leon 0.9714 Levy 0.9536

Liberty 0.9346 Madison 0.9251 Manatee 0.9909 Marion 0.9479 Martin 1.0173 Monroe 1.0506 Nassau 0.9898 Okaloosa 0.9913 Okeechobee 0.9799 Orange 1.0074 Osceola 0.9888 Palm Beach 1.0424 Pasco 0.9837 Pinellas 0.9986 Polk 0.9683 Putnam 0.9575 St. Johns 1.0058 St. Lucie 1.0020 Santa Rosa 0.9710 Sarasota 1.0110 Seminole 0.9950 Sumter 0.9691 Suwannee 0.9313 Taylor 0.9251 Union 0.9574 Volusia 0.9664 Wakulla 0.9524 Walton 0.9824 Washington 0.9392 FAMU 0.9714 FAU – Palm Beach 1.0424 FAU – St. Lucie 1.0020 FSU – Broward 1.0174 FSU – Leon 0.9714 UF 0.9789 FLVS 1.0000

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Base Funding

Base Funding is derived from the product of the weighted FTE students, multiplied by the BSA and the DCD.

Florida Department of Juvenile Justice Supplement

The total kindergarten through grade 12 weighted FTE student membership in juvenile justice education programs in each school district shall be multiplied by the amount of the state average class-size reduction factor multiplied by the district’s cost differential. An amount equal to the sum of this calculation shall be allocated in the FEFP to each school district to supplement other sources of funding for students in juvenile justice education programs.

Sparsity Supplement

The FEFP recognizes the relatively higher operating cost of smaller districts due to sparse student populations through a statutory formula in which the variable factor is a sparsity index. This index is computed by dividing the FTE of the district by the number of permanent senior high school centers. For districts with FTE student memberships between 20,000 and 24,000, the number of high school centers is reduced to four. The number of high school centers is reduced to three for districts with fewer than 20,000 FTE students. By General Appropriations Act proviso, participation is limited to districts of 24,000 or fewer FTE students. There are four adjustments to the initial sparsity computation, including a wealth adjustment. This supplement is limited to $55,500,000 statewide for the 2021-22 fiscal year.

State-Funded Discretionary Contribution

Developmental research schools (lab schools) and FLVS are established as separate school districts for purposes of FEFP funding. Section 1002.32(9), F.S., authorizes the calculation and allocation of funds for the lab schools in lieu of discretionary local tax revenue that is generated for district students by the tax base of the district where the school is located. The FLVS discretionary contribution is calculated by multiplying the maximum allowable non-voted discretionary millage for operations pursuant to s. 1011.71(1), F.S., by the value of 96 percent of the current year’s taxable value for school purposes for the state; dividing this product by the total FTE student membership of the state; and multiplying this quotient by the FTE student membership of the school. Funds for the discretionary contribution are appropriated from state funds in the General Appropriations Act.

0.748 Mills Discretionary Compression

If any school district levies the full 0.748 mill levy, and it generates an amount of funds per unweighted FTE student that is less than the state average amount per unweighted FTE student, the school district shall receive a discretionary millage compression supplement that, when added to the funds generated by the district’s 0.748 mill levy, shall be equal to the state average as provided in s. 1011.62(5), F.S.

Safe Schools

The General Appropriations Act provides $180,000,000 for Safe Schools activities in the 2021-22 fiscal year. These funds guarantee each district a minimum of $250,000. Of the remaining amount, one-third shall be allocated to school districts based on the latest official Florida Crime Index provided by the Florida Department of Law Enforcement, and two-thirds shall be allocated based on each district’s share of the state’s total unweighted student enrollment. Safe Schools funds are to be used by school districts to help them comply with ss. 1006.07 through 1006.12, F.S., with priority given to establishing a school resource officer program pursuant to s. 1006.12, F.S. Each district must report to the department by October 15 that all of its public schools have completed a security risk assessment pursuant to s. 1006.1493, F.S. If a district school board, through its adopted policies, procedures or actions, denies a charter school access to any safe school officer options pursuant to s. 1006.13, F.S., the school district must assign a school resource office or school safety officer to the charter school. Under such

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circumstances, the charter school’s share of the costs of the school resource officer or school safety officer may not exceed the safe school allocation funds provided to the charter school, pursuant to s. 1011.62(13), F.S., and shall be retained by the school district.

Reading Program

Funds in the amount of $130,000,000 are provided for a K-12 comprehensive, district-wide system of research- based reading instruction for the 2021-22 fiscal year. The amount of $115,000 shall be allocated to each district, and the remaining balance shall be allocated based on each district’s proportion of the total K-12 base funding. Districts with one or more of the schools on the list of 300 lowest-performing elementary schools based on the state reading assessment pursuant to ss. 1008.22(3) and 1011.62(8), F.S., must use each of those schools’ portion of the allocation to provide an additional hour of intensive reading instruction for each day of the entire school year for the students in each school. The additional hour may be provided within the school day. This additional hour of instruction must be provided by teachers or reading specialists who are effective in teaching reading. Students enrolled in these schools who have level 4 or 5 reading assessment scores may choose to participate in the additional hour of instruction on an optional basis. ESE centers shall not be included in the 300 schools. Pursuant to s. 1008.32, F.S., the Florida State Board of Education shall withhold funds from a school district that fails to comply with this requirement.

Supplemental Academic Instruction

The Supplemental Academic Instruction (SAI) component of the FEFP formula provides funding of $714,704,630 (as of the second calculation of the FEFP) for the 2021-22 fiscal year. School districts with schools earning a “D” or “F” grade must use such schools’ portion of SAI funds to implement intervention and support strategies for school improvement and for salary incentives. For all other schools, the district may use SAI funds for reading instruction, modified curriculum, after-school instruction, tutoring, mentoring, class size reduction, extended school year instruction, summer instruction, dropout prevention programs, and other methods of improving student achievement or instruction provided during or beyond the 180-day school year. The funds for the SAI allocation shall consist of a base amount with a workload adjustment based on changes in FTE.

Exceptional Student Education (ESE) Guaranteed Allocation

ESE services for students whose level of service is less than Support Levels 4 and 5 are funded through the ESE Guaranteed Allocation. The students generate FTE funding using the appropriate Basic Program weight for their grade level. This allocation provides for the additional services needed for exceptional students. District allocations from the appropriation of $1,064,584,063 are recalculated during the year based on actual student membership from FTE surveys. School districts that have provided education services in 2020-21 for exceptional education students who are residents of other districts shall not discontinue providing such services without the prior approval of the department.

Instructional Materials

For 2021-22, $241,135,805 is provided to purchase instructional materials, including $12,733,273 for library media materials, $3,480,428 for science lab materials and supplies, $10,794,729 for dual enrollment instructional materials and $3,255,285 for digital instructional materials for students with disabilities.

Florida Teachers Classroom Supply Assistance Program

This appropriation provides an allocation to each school district based on the prorated total of each school district’s share of the total kindergarten through grade 12 unweighted FTE student enrollment. Pursuant to s. 1012.71, F.S., the funds are to be used only by classroom teachers for the purchase of classroom instructional materials and supplies for use in teaching students. An appropriation of $54,143,375 is allocated for the Florida Teachers Classroom Supply Assistance Program in 2021-22.

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Student Transportation

To provide the equitable distribution of funds for safe and efficient transportation services in school districts in support of student learning, $458,641,984 is appropriated for Student Transportation in 2021-22. The formula for allocating the funds is outlined in s. 1011.68, F.S., and contains the following provisions in the state allocation for student transportation: (1) students with special transportation needs earn a higher rate of funding than base students; (2) base funding for each district is established by the district's proportionate share of the total statewide students eligible for transportation; and (3) 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.

Digital Classrooms Allocation

Funds in the amount of $8,000,000 are provided to school districts to support school district and school efforts to integrate technology in classroom teaching and learning to ensure students have access to high-quality electronic and digital instructional materials and resources, and empower classroom teachers to help students succeed. The amount of $100,000 shall be allocated to each district, and the remaining balance shall be allocated based on each school district’s share of the total kindergarten through grade 12 unweighted FTE student enrollment. Twenty percent of the funds provided may be used for professional development, including in-state conference attendance or online coursework, to enhance the use of technology for digital instructional strategies. Other eligible uses include acquiring and maintaining items on the eligible services list authorized by the federal E-rate program, and acquiring computer and device hardware and associated software that complies with the requirements of s. 1001.20(4)(a)1.b., F.S.

Federally Connected Student Supplement

In accordance with s. 1011.62(11), F.S., a district’s total Federally Connected Student Supplement allocation is the sum of the student allocation and an exempt property allocation. As of the 2021-22 Second Calculation, a statewide total of $14,049,285 has been provided for the Federally Connected Student Supplement. The Federally Connected Student Supplement was created to provide supplemental funding for school districts to support the education of students connected with federally owned military installations, National Aeronautics and Space Administration property and Indian lands. To be eligible for this supplement, the district must be eligible for federal Impact Aid Program funds under s. 8003 of Title VIII of the Elementary and Secondary Education Act of 1965. The student allocation is calculated based on the number of students reported for federal Impact Aid Program funds who meet specific criteria described in s. 1011.62(11), F.S. The total number of qualifying federally connected students is multiplied by a percentage of the base student allocation as determined annually in the FEFP Conference Report. The total number of students with disabilities is multiplied by an additional percentage of the base student allocation. The exempt property allocation is equal to the tax-exempt value of federal impact aid lands multiplied by the capital outlay millage authorized and levied under s. 1011.71(2), F.S.

Mental Health Assistance Allocation

Funds in the amount of $120,000,000 are provided to help establish or expand school-based mental health care. Each school district will receive a minimum of $100,000, and the remaining balance will be distributed proportionally to districts based on their total unweighted student enrollment. Pursuant to s. 1011.62(14), F.S., before receiving funds, school districts are required to annually develop and submit a plan outlining the local program and planned expenditures to their school boards for approval. Charter schools are eligible to receive a proportionate share of the district’s allocation by submitting a plan to their governing body for approval and providing the approved plan to their district. The department will distribute the district’s allocated funds upon the district’s submission of an approved plan, including approved plans of all charter schools. The allocated funds may not supplant funds that are provided for mental health assistance from other operating funds and may not be used to increase salaries or provide bonuses.

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Funding Compression and Hold Harmless Allocation

The amount of $50,235,191 was appropriated for the Funding Compression and Hold Harmless Allocation in 2021-22 to provide additional funding for school districts whose funds per unweighted FTE student in the prior fiscal year were less than the statewide average or whose district cost differential in the current year is less than the prior year. Funds shall be allocated based on the requirements of s. 1011.62(15), F.S.

For the 2021-22 allocation, 25 percent of the difference between the district’s prior-year funds per FTE student and the state average shall be used to determine the allocation. A district’s allocation shall not be greater than $100 per FTE student.

Districts receive the greater of either the funding compression amount or the DCD hold harmless amount. The hold harmless allocation is calculated by applying a factor of 1.0 to the district’s weighted FTE and the BSA.

Turnaround School Supplemental Services Allocation

The amount of $24,383,050 is appropriated to provide eligible schools with funds to improve the overall academic and community welfare of students and their families, pursuant to s. 1011.62(19), F.S. Eligible schools include district-managed turnaround schools earning two consecutive grades of “D” or a grade of “F,” district-managed turnaround schools that earn a grade of “C” or higher and are no longer in turnaround status, and schools that earn three consecutive grades below a “C.” Eligible activities may include tutorial and after-school programs, student counseling, nutrition education, parental counseling and an extended school day and school year. Service models should encourage students to complete high school and attend college or career training, set high academic expectations, and inspire character development. Eligible schools will receive up to $500 per FTE student. Upon receipt of school grades, the department provides school districts with a list of preliminary allocations for qualifying schools, which are recalculated in subsequent FEFP calculations.

Teacher Salary Increase Allocation The sum of $550,000,000 in recurring funds is provided for the Teacher Salary Increase Allocation, created by s. 1011.62(16), F.S. Each district receives a maintenance allocation, which should be used to maintain the salary increases provided by the $500 million appropriated in 2020-21. The additional $50 million appropriated in 2021- 22 is to be used for salary increases in the 2021-22 fiscal year. Eighty percent of these funds are provided for school districts to increase the salaries of all full-time district and charter school classroom teachers (including certified pre-kindergarten teachers funded through the FEFP, but not including substitute teachers) to at least $47,500 or the maximum amount achievable based on the district’s allocation. Twenty percent of this allocation, along with any unused funds from the 80 percent, is to provide salary increases to full-time classroom teachers who did not receive an increase or received an increase of less than 2 percent, or other full-time instructional personnel excluding substitute teachers.

School districts must submit board-approved salary distribution plans to the department by October 1, 2021, indicating how they plan to distribute Teacher Salary Increase Allocation funds. In addition, they must submit a preliminary report to the department detailing planned expenditures of the Teacher Salary Increase Allocation by December 1, 2021, and a final report by August 1, 2022. The department will use district data in its February 1, 2022, report to the Governor, President of the Senate and Speaker of the House on the planned statewide expenditure of Teacher Salary Increase Allocation funds.

Required Local Effort

The district required local effort is subtracted from the state and local FEFP dollars. The amount of required local effort that each district must provide to participate in the FEFP is calculated as described in the following paragraphs.

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Adjusted required local effort from ad valorem taxes for 2021-22 was set in the Second Calculation at $8,218,968,915. Using the certified 2021 tax roll from the Florida Department of Revenue, the commissioner computed and certified the required local effort millage rate for each district. For the current fiscal year FEFP calculation, each district’s contribution for required local effort is the product of the certified mills multiplied by 96 percent of the taxable value for school purposes of the district. Section 1011.62(4), F.S., directs the commissioner to adjust required local effort millage rates if the millage would produce more than 90 percent of a district’s total FEFP entitlement. As previously noted in the discussion about local support on pages 3-6, the certified millage rates of six districts were reduced in accordance with this provision.

The amount produced by applying the average computed required local effort millage rate of 3.606 to the certified tax roll is adjusted by an equalization factor for each district in accordance with s. 1011.62(4)(b), F.S. The purpose of this adjustment is to offset variations among districts in the level of assessment of property. The Florida Department of Revenue provides the commissioner with its most recent determination of the assessment level of the prior year’s assessment roll for each district and for the state. A millage rate is computed based on the positive or negative variation of each district from the state average assessment level. The millage rate resulting from application of this equalization factor is added to the state average required local effort millage. The sum of these two rates becomes each district’s certified required local effort millage (see page 3, Local Support).

As explained on page 7, developmental research schools and FLVS have no taxing authority. Therefore, state funds are used to provide the required local effort, as well as equivalent discretionary local revenue, for these schools.

Adjustments

The department is authorized to make adjustments in the allocation of funds to a district for adjudication of litigation, arithmetical errors, assessment roll change, FTE student membership errors or allocation errors revealed in an audit report. An under-allocation in a prior year caused by a school district’s error may not be the basis for a positive allocation adjustment for the current year.

If state revenue collections are not sufficient to fund the amount appropriated for the FEFP, a special session may be held to reduce the appropriation and allocations. If the program calculates an amount that exceeds the appropriation, a proration of available funds will be deducted from districts’ calculated funding in proportion to each district’s relative share of state and local FEFP dollars. This procedure preserves equity in the distribution of available dollars.

If appropriated funds for the FEFP were inadvertently omitted in the FEFP Conference Report, these funds will be added in a later calculation as an additional allocation. The allocation of these funds will be determined by the Florida Education Finance Program Appropriation Allocation Conference, as authorized in s. 1011.65, F.S.

Categorical Program Funds

Categorical program funds are added to the FEFP allocation that is distributed to districts. Categorical programs include the Class Size Reduction Program and the District Discretionary Lottery and Florida School Recognition Program.

Class Size Reduction

As a result of the voter-approved amendment to Article IX, s. 1, of the Florida Constitution, regarding class size reduction, additional operating and capital outlay funds were appropriated to assist districts in their efforts to not exceed the class size maximums. Beginning with the 2010-11 school year, Florida classrooms could have no more than 18 students in prekindergarten through grade 3, 22 students in grades 4-8 and 25 students in grades 9-12. If a district school board determines that it is impractical, educationally unsound or disruptive to student learning, students who enroll after the October student membership survey may be temporarily assigned to a class that

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exceeds the maximums cited above. Up to three students may be assigned to a teacher in the kindergarten through grade 3 group. Up to five students may be assigned to a teacher in the grades 4-8 and 9-12 groups.

For 2021-22, the class size reduction appropriation is $2,837,752,505 for operations. These funds are used by districts primarily to hire teachers to meet class size requirements. The class size reduction allocation factors for the 2021-22 fiscal year for the operating categorical program are as follows: $984.42 (grades PreK-3), $939.92 (grades 4-8) and $942.19 (grades 9-12) per weighted FTE student.

District Discretionary Lottery and Florida School Recognition Program Funds

No funding was appropriated to this program for 2021-22. When funded, 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 or sustain the previous year’s improvement of more than one letter grade. District Discretionary Lottery and Florida School Recognition Program funds remaining after funding the Florida School Recognition Program are allocated to school districts based on each district’s proportionate share of the FEFP base funding entitlement (WFTE x BSA x DCD).

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FEFP CALCULATION SCHEDULE

The FEFP is calculated five times throughout the year to arrive at each year’s final appropriation. These calculations are as follows:

(1) First Calculation – This calculation is completed by the Florida Legislature. District allocations for July 10 are based on this calculation.

(2) Second Calculation – This calculation is made upon receipt of the certified tax roll from the Florida

Department of Revenue as provided for in s. 1011.62(4), F.S. District allocations for July 26 through January are based on this calculation.

(3) Third Calculation – This calculation is made upon receipt of districts’ October survey FTE counts. District

allocations for January through April are based on this calculation. (District current-year July and October and prior-year June FTE amounts are summed with a February estimate derived from annualization factors provided by each school district.)

(4) Fourth Calculation – This calculation is made upon receipt of districts’ February FTE counts and

estimated June FTE. District allocations for April through June are based on this calculation. (5) Final Calculation – This calculation is made upon receipt of districts’ June FTE counts. Prior-year

adjustments in the following fiscal year are completed based on a comparison of this Final Calculation to the Fourth Calculation.

With each calculation, districts are sent a detailed report of the input data and results. Summary pages from the 2021-22 Second Calculation are included at the end of this publication.

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PUBLIC EDUCATION CAPITAL OUTLAY (PECO) FUNDS

Background

Pursuant to Article XII, s. 9(a)(2) of the Florida Constitution, PECO and Debt Service Trust Fund consists of revenues derived from the collection of the gross receipts tax on utilities, including transfers from the Communications Services Tax, and through the issuance of bonds supported by these revenues. School districts, Florida colleges, state universities and other education agencies receive PECO funds to construct new facilities or to perform maintenance, renovation and/or repairs on existing facilities. These funds are also used for site acquisitions and improvements.

Survey-Recommended Needs

Each year, Florida public school districts complete a Five-Year District Facilities Work Plan identifying the need for construction of new education facilities, as well as major additions, renovations or repairs necessary to extend the useful life of buildings. Each public school district has local control over the allocation of funds to meet public school district facility needs. The projects to be funded by the district must be included in the district’s educational plant survey, as approved by the department. A portion of the PECO appropriation is allocated to the university developmental research (lab) schools and represents the local millage equivalent to be used for fixed capital outlay purposes.

Legal Authorization Sections 1002.32(9)(e) and 1013.64(3), F.S. Specific Appropriation 20, chapter 2021-36, L.O.F. (2021-22 General Appropriations Act)

2021-22 Appropriation $7,673,357 appropriated to university developmental research schools

Maintenance, Repair and Renovation

School districts receive a portion of PECO funds for remodeling, renovation, maintenance, repairs and site improvements for existing satisfactory facilities. These funds assist school districts in expanding or upgrading educational plants to prolong the useful life of the facilities. Charter schools meeting the criteria in s. 1013.62, F.S., also receive PECO funds for capital outlay needs from this appropriation category.

Legal Authorization Sections 1013.62(1)(a) and (b) and 1013.64(1), F.S. Specific Appropriation 19, chapter 2021-36, L.O.F. (2021-22 General Appropriations Act)

2021-22 Appropriation $182,864,353 appropriated to charter schools

Special Facilities

PECO funds may be appropriated to school districts lacking sufficient resources to meet urgent construction needs. The proposed projects must be deemed a critical need and must be recommended for funding by the Special Facility Construction Committee, pursuant to s. 1013.64(2), F.S. The school districts must adopt a resolution committing the value of three years of available local capital outlay revenue to the project.

Legal Authorization Section 1013.64(2), F.S. Section 152, chapter 2021-36, L.O.F. (2021-22 General Appropriations Act)

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2021-22 Appropriation* $210,300,899 appropriated for the following projects:

$ 28,441,721 Baker County School District $ 36,098,899 Bradford County School District $ 19,049,614 Calhoun County School District $ 35,045,700 Jackson County School District $ 24,832,326 Levy County School District $ 66,832,629 Okeechobee County School District

*General Revenue appropriations from Section 152 are contingent upon the state's award from the federal Coronavirus State Fiscal Recovery Fund.

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CAPITAL OUTLAY AND DEBT SERVICE FUNDS

Background

Pursuant to Article XII, s. 9(d), of the Florida Constitution, the first proceeds from the tax on motor vehicle licenses are available to school districts and Florida colleges for capital outlay purposes. The number of instruction units determines the annual allocation of these funds for each school district and Florida college. For school districts, each instruction unit for the base year equals $600 and each growth unit, or the increase in instruction units of the current year over the base year, is valued at $800. Both base instruction units and growth instruction units for Florida colleges are worth $400. A school district or Florida college may elect to bond its allocation or receive the funds as cash, in which case it is commonly referred to as “flow-through” funds. CO&DS funds may be used for capital outlay projects included on a school district’s or college’s Project Priority List, which is developed from the educational plant survey as approved by the department.

Legal Authorization Article XII, s. 9(d), Florida Constitution. Specific Appropriation 23, chapter 2021-36, L.O.F. (2021-22 General Appropriations Act)

2021-22 Appropriation $112,000,000 appropriated for both school districts and Florida colleges.

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SPECIAL FACILITIES FUNDS APPROPRIATED FROM GENERAL REVENUE

Educational Facilities Security Grant

Pursuant to s. 113A of 2021-36, L.O.F., $42,000,000 is appropriated to the department for the School Hardening Grant program that will provide awards to schools to fund, in whole or in part, the fixed capital outlay costs associated with improving the physical security of school buildings as identified by a security risk assessment by a school district or charter school.

Legal Authorization Specific Appropriation 113A, chapter 2021-36, L.O.F. (2020-21 General Appropriations Act)

2021-22 Appropriation The amount of $44,801,800 is appropriated to school districts and charter schools.

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WORKFORCE DEVELOPMENT EDUCATION FUND

Note: Workforce Development Education Fund programs are administered by the department’s Division of Career and Adult Education.

Requirements for Participation Funds appropriated must be used for the delivery of Workforce Development Education Fund programs by school districts and shall be used for no other purpose. Workforce Development Education programs include adult general education programs, technical certificate programs, applied technology diploma programs and apprenticeship programs. State funds may not be spent on continuing workforce education programs.

Distributing State Dollars The distribution of funds for 2021-22 was identified with a specific appropriation for each school district. Lifelong Learning may be offered at the discretion of the district, but is not to be reported for funding under the Workforce Development Education Fund or under the FEFP. Such courses and activities may be supported by: (1) a fee sufficient to pay part or all of the costs; (2) local funds; or (3) a combination of fees and state and local funds. “Lifelong Learning” means a noncredit course or activity offered by a school district that seeks to address community social and economic issues related to health and human relations, government, parenting, consumer economics and senior citizens [s. 1004.02(17), F.S.]. Lifelong Learning includes making school media centers and school athletic facilities available for public use during after-school hours.

Legal Authorization Specific Appropriations 9 and 122, chapter 2021-36, L.O.F. (2021-22 General Appropriations Act); s. 1011.80, F.S.

2021-22 Appropriations $372,356,891 Workforce Development Funds $ 6,500,000 Performance-Based Incentive Funds Adult Fees

In accordance with ss. 1009.22(c)-(d), F.S., the following schedule reflects current fees:

Workforce Education Program Tuition Range Per Contact Hour

Resident: Career Certificate (Postsecondary Adult Vocational - $2.22 to $2.44 PSAV) or Applied Technology Diploma

Tuition Plus Out-of-State Fee for Non-Residents: $8.86 to $9.78 Resident: Adult General Education $30 per semester or $45

per half year

Adult General Education Block Tuition

Effective July 1, 2014, s. 1009.22(3)(c), F.S., was amended to include the following language:

For adult general education programs, a block tuition of $45 per half year or $30 per term shall be assessed. Each district school board and Florida College System institution board of trustees shall adopt policies and procedures for the collection of and accounting for the expenditure of the block tuition. All funds

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received from the block tuition shall be used only for adult general education programs. Students enrolled in adult general education programs may not be assessed the fees authorized in subsection (5), subsection (6) or subsection (7).

Fees for Continuing Workforce Education

Effective July 1, 2010, s. 1009.22(3)(b), F.S., was amended to include the following language:

Fees for continuing workforce education shall be locally determined by the district school board or Florida College System institution board. Expenditures for the continuing workforce education program provided by the Florida College System institution or school district must be fully supported by fees. Enrollments in continuing workforce education courses may not be counted for purposes of funding FTE enrollment.

Districts will be required to report fiscal and enrollment information on students in Continuing Workforce Education.

Fee (Tuition) Statutes

The following statutory references pertain to workforce fees:

 s. 1009.21, F.S., Determination of resident status for tuition purposes  s. 1009.22, F.S., Workforce education postsecondary student fees  s. 1009.25, F.S., Organizes all fee exemptions for all sectors  s. 1009.26, F.S., Organizes all fee waivers for all sectors  s. 1009.27, F.S., Organizes references to fee deferrals for all sectors  s. 1011.80(10), F.S., Includes language on fee exemption for co-enrolled adult education students

Standard Tuition for Career Certificate/Applied Technology Diploma Programs

Standard tuition shall be $2.33 per contact hour for programs leading to a career certificate or an applied technology diploma. Each district school board may adopt a tuition amount that varies within the range of 5 percent below to 5 percent above the standard tuition and out-of-state fee, if applicable [s. 1009.22(3)(d), F.S.]. For career certificate programs, the out-of-state fees must be charged to students classified as nonresidents for tuition purposes, in addition to the tuition.

Residency for Tuition Purposes

Section 1009.22(3)(a), F.S., provides for the following:

Except as otherwise provided by law, fees for students who are nonresidents for tuition purposes must offset the full cost of instruction. Residency of students shall be determined as required in section 1009.21. Fee-nonexempt students enrolled in vocational-preparatory instruction shall be charged fees equal to the fees charged for adult general education programs. Each Florida College System institution that conducts college-preparatory and vocational-preparatory instruction in the same class section may charge a single fee for both types of instruction.

For all students in career certificate and applied technology diploma programs, a determination of residency for tuition purposes must be made according to the requirements in s. 1009.21, F.S. Districts must identify students as residents for tuition purposes in the Workforce Development Information System (WDIS) data reporting system using the Adult Fee Status data element.

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Financial Aid Fee School districts are permitted to collect, for financial aid purposes, up to an additional 10 percent of the student fees collected for workforce development education programs as stated in s. 1009.22(5), F.S. This fee may not be collected for adult general education programs [s. 1009.22(3)(c), F.S.].

Capital Improvement Fee School districts are permitted to collect a separate capital improvement fee for capital improvements, technology enhancements or equipping buildings, which may not exceed 5 percent of the tuition fee for resident students or 5 percent of the tuition and out-of-state fee for nonresident students. For additional information, see s. 1009.22(6), F.S. This fee may not be collected for adult general education programs [s. 1009.22(3), F.S.].

Technology Fee

School districts are permitted to collect a separate technology fee in accordance with s. 1009.22(7), F.S. According to the statute, “Each district school board and Florida College System institution board of trustees is authorized to establish a separate fee for technology, not to exceed 5 percent of tuition per credit hour or credit-hour equivalent for resident students and not to exceed 5 percent of tuition and the out-of-state fee per credit hour or credit-hour equivalent for nonresident students. Revenues generated from the technology fee shall be used to enhance instructional technology resources for students and faculty and shall not be included in any award under the Florida Bright Futures Scholarship Program.” This fee may not be collected for adult general education programs [s. 1009.22(3)(c), F.S.].

Other Fees

Section 1009.22, F.S., states, in subsections (8) and (9):

(8) Each district school board and Florida College System institution board of trustees is authorized to establish specific fees for workforce development instruction not reported for state funding purposes or for workforce development instruction not reported as state funded FTE students. District school boards and Florida College System institution boards of trustees are not required to charge any other fee specified in this section for this type of instruction. (9) Florida College System institution boards of trustees and district school boards are not authorized to charge students enrolled in workforce development programs any fee that is not specifically authorized by statute. In addition to tuition, out-of-state, financial aid, capital improvement, and technology fees, as authorized in this section, Florida College System institution boards of trustees and district school boards are authorized to establish fee schedules for the following user fees and fines: laboratory fees; parking fees and fines; library fees and fines; fees and fines relating to facilities and equipment use or damage; access or identification card fees; duplicating, photocopying, binding, or microfilming fees; standardized testing fees; diploma replacement fees; transcript fees; application fees; graduation fees; and late fees related to registration and payment. Such user fees and fines shall not exceed the cost of the services provided and shall only be charged to persons receiving the service.

Fee Waivers for Survivors of First Responders and Military Members

Section 112.1912, F.S., establishes educational benefits for children and spouses of first responders killed in the line of duty on or after July 1, 2019. The benefits are similar to the benefits currently provided under ss. 112.19 and 112.191, F.S.; however, the eligibility for benefits is expanded to include any first responders accidentally killed while engaged in the performance of their official duties and paramedics and EMTs killed while engaged in the performance of their duties.

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Section 295.061, F.S., establishes an educational benefit for survivors of service members killed while on active duty. The benefits mirror the benefits provided pursuant to s. 112.1912, F.S.

Section 250.34, F.S., ensures that the survivors of the members of the Florida National Guard killed accidentally or receiving accidental bodily injury resulting in death eligible for the educational benefits provided in s. 112.1912, F.S.

Section 1009.25, F.S., exempts, “a student who is or was at the time he or she reached 18 years of age in the custody of a relative or nonrelative under s. 39.5085 or s. 39.6225 or who was adopted from the Department of Children and Families after May 5, 1997” from the payment of tuition and fees, including lab fees, at a school district that provides workforce education programs, Florida College System, institution or state university. Such exemption includes fees associated with enrollment in applied academics.

Fee Exemptions

Most fee exemptions are defined in s. 1009.25, F.S. Included in this statute are exemptions for:

 A student enrolled in a dual enrollment or early admission program pursuant to s. 1007.271, F.S.;  A student enrolled in an approved apprenticeship program, as defined in s. 446.021, F.S.;  A student in the custody of the Florida Department of Children and Families (DCF) or adopted from DCF,

under certain conditions; and  A student who is homeless.

Additional Exemptions Include:  A student who is a dependent of a deceased or disabled veteran pursuant to s. 295.01, F.S., through s.

295.05, F.S.;  A student who is a dependent of a deceased special risk member pursuant to ss. 112.19(3), F.S., and

112.191(3), F.S.; and  A student who was a victim of wrongful conviction under s. 961.06(1)(b), F.S.

Out-of-state fee waivers are provided for certain students, as follows:  Students who are undocumented for federal immigration purposes, who meet the certain condition [s.

1009.26(12), F.S.];  An honorably discharged veteran of the United States Armed Forces, the United States Reserve Forces,

or the National Guard who physically resides in this state while enrolled in the institution; or persons who are entitled to and use educational assistance provided by the United States Department of Veterans Affairs for a quarter, semester or term beginning after July 1, 2015, who physically reside in this state while enrolled in the institution [s. 1009.26(13), F.S.]; and

 A person who is an active-duty member of the Armed Forces of the United States or stationed outside of this state. Tuition and fees charged to a student who qualifies for this out-of-state waiver may not exceed the tuition and fees charged to a resident student [s. 1009.26(14), F.S.].

Fee Exemption for Welfare Transition Participants

Section 1009.25(1)(e), F.S., allows for the exemption of payment of tuition and fees, including lab fees, for students enrolled in welfare transition programs. The exemption applies to the student for tuition and fees for career certificate, applied technology diploma and adult general education programs. The law specifies that, while the student is exempt from the payment of tuition and fees, the local workforce development board is required to pay the institution for the costs incurred for the welfare transition program participants. Welfare transition participants are individuals who are receiving temporary cash assistance from DCF and are required to complete work activity. The school district must receive appropriate documentation that demonstrates the individual is an

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active participant in the welfare transition program in order to report the exemption to the department in data reporting required in WDIS.

Fee Waivers

Fee waivers are defined in s. 1009.26, F.S. School districts may waive fees for any fee-nonexempt student. The total value of the fee waivers granted by the school district may not exceed the amount established annually in the General Appropriations Act. Waivers for fee-nonexempt students for programs funded through Workforce Development Education appropriations may not exceed 8 percent of the fee revenues that would otherwise be collected [chapter 2018-9, L.O.F.].

Differential Out-of-State Fee

Section 1009.22(4), F.S., provides that a district school board that has a service area that borders another state may implement a plan for a differential out-of-state fee.

Applied Academics for Adult Education

The Applied Academics for Adult Education program is designed to prepare students for academic, technical and personal success. It includes career assessment, basic skills-related instruction, workforce readiness instruction and competency training. The department considers Applied Academics to be an adult education course. Students receiving this instruction must be charged the adult general education block tuition.

Certification by the Superintendent of Data Reporting for Enrollment and Performance

The following language was added to the proviso for the specific appropriations for Workforce Development Funds in the General Appropriations Act:

District superintendents shall certify that workforce education enrollment and performance data used for funding allocations to districts is accurate and complete in accordance with reporting timelines established by the department. If the district’s workforce education programs are operated through a charter technical career center as provided by s. 1002.34, F.S., the director appointed by the charter board may certify the enrollment and performance data. Upon certification, the district data shall be considered final for purposes of use in state funding formulas. After the final certification, the department may request a supplemental file in the event that a district has reported a higher level of enrollment or performance than was actually achieved by the district.

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FUNDS FOR STUDENT TRANSPORTATION

Overview

The student transportation funding formula provides funds to 67 school districts based on each district’s pro rata share of eligible state-transported students. Eligible transported charter school students are reported in the student membership surveys authorized in rule 6A-1.0451(4), F.A.C. The formula includes an additional weight for the transportation of students with disabilities requiring specialized transportation services. In addition to students transported by public school buses, the funding formula includes students transported to and from school on local general purpose transportation systems (public transit). The formula also includes students transported to and from school in private passenger cars and boats when the transportation is for certain isolated students or for students with disabilities, when the need is documented on the student’s Individual Education Plan (IEP). Adjustments to each district’s share of state transportation funds are made for cost-of-living differences, the percentage of population outside of urban centers and efficiency [as defined by average bus occupancy (ABO) or the average number of eligible students transported per day, per bus].

Requirements for Participation

A school district must participate in the FEFP to be eligible to receive funds from the state student allocation for transportation of eligible school district or charter school students.

Legal Authorization Section 1011.68, F.S. Specific Appropriation 90, chapter 2021-36, L.O.F. (2021-22 General Appropriations Act) Sections 1006.21-1006.27, F.S.

2021-22 Appropriation $458,641,984

Students Eligible for Transportation Funding

Students in membership in kindergarten through grade 12 and in ESE programs are eligible for transportation funding if one of the following conditions is met:

(1) The student lives two or more miles from the school.

(2) The student is classified as a student with a disability under the Individuals with Disabilities Education Act (IDEA), regardless of distance (excluding gifted students). Students in kindergarten through grade 12 who live less than two miles from their assigned school are eligible only if transportation services are required by the student’s IEP.

(3) The student/parent or infant is enrolled in the Teenage Parent Program (TAP), regardless of distance.

(4) The student is enrolled in a state-funded prekindergarten program (IDEA or TAP), regardless of distance from home to school. Prekindergarten children not enrolled in IDEA programs, or whose parent or parents are not enrolled in a TAP program, are not eligible for state transportation funding. Prekindergarten students in the following programs are ineligible for transportation funding under s. 1011.68, F.S., unless the students are also disabled or in a TAP program. These ineligible groups include, but are not limited to, students in Prekindergarten Title I, federally funded Prekindergarten Migrant Programs, Prekindergarten Early Intervention, Head Start, Voluntary Prekindergarten and Readiness Coalition programs.

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Total Florida Price Average Bus Rurality District Base

Adjusted x Level Index x Occupancy x Index Factor = Allocation Students Factor Index Factor Factor

Adjusted Adjusted Adjusted Adjusted Total

July + October + February + June = Adjusted Students Students Students Students Students

(5) The student is a career or exceptional student being transported from one school center to another where appropriate programs are provided. Dually enrolled students, as defined by s. 1011.68(1)(d), F.S., who attend a university, state college or career center, are included.

(6) The student meets the criteria for hazardous walking as stated in s. 1006.23, F.S. Only elementary school students are eligible for funding under the hazardous walking category. If the elementary school includes grade 6, the funding is extended to all students in the school.

(7) Summer transportation funding is only available for non-residential DJJ students and students with disabilities requiring extended school year services whose IEPs required extended school year transportation and include transportation as a related service.

DISTRIBUTING STUDENT TRANSPORTATION DOLLARS

The two major components of the state transportation funding formula are the district’s base allocation factor and the district’s ESE allocation factor. These factors are determined in the following manner:

District Base Allocation Factor

Base Allocation Students

The adjusted student count is determined by applying an adjustment factor to the number of transported students equal to the number of days in term divided by 180 days.

The district base allocation factor is determined by multiplying the district’s total adjusted transported students by factors that make adjustments for the district’s Florida Price Level Index (FPLI), the district’s ABO and the district’s Rurality Index. Each factor is designed to affect the base allocation factor by no more or less than 10 percent.

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Total Total of All Total Base

Transportation - Districts ESE = Allocation Appropriation Allocations

District ESE ESE Per- District ESE Allocation x Student = Allocation

Factor Allocation

Total Florida Price Average Bus Rurality District ESE

Weighted x Level Index x Occupancy x Index Factor = Allocation Adjusted Factor Index Factor Factor

ESE Students

Total Total

Adjusted ESE x Factor = Weighted Students of 1.8 Adjusted ESE

Students

Adjusted Adjusted Adjusted Adjusted Total July ESE + October ESE + February + June ESE = Adjusted ESE Students Students ESE Students Students Students

District Exceptional Student Education Allocation Factor

Exceptional Student Education Allocation

The student count for the ESE allocation is determined by applying an adjustment factor to the number of transported students equal to the number of days in term divided by 180 days.

The district’s total weighted adjusted transported ESE students are determined by multiplying the district’s total adjusted ESE students by a factor of 1.8.

The district ESE allocation factor is determined by multiplying the district’s total weighted adjusted transported ESE students by factors that make adjustments for the district’s FPLI, the district’s ABO and the district’s Rurality Index. Each factor is designed to affect the district base allocation by no more or less than 10 percent.

Using these major components, the amount of transportation dollars for each school district is calculated as follows:

37

District Base District ESE Total District

Allocation + Allocation = Allocation

District Base Total Base District Base

Proration x Allocation = Allocation Factor

 District Base  Total of All District Base

Allocation  District Base = Proration Factor Allocation Factor

Factors

The district’s ESE transportation allocation is determined by multiplying the district’s allocation factor by an average per-student allocation amount, as determined by the Florida Legislature. The sum of the districts’ ESE allocations is then subtracted from the total transportation appropriation to determine the total base allocation.

The district’s base proration factor is determined by dividing the district’s base allocation factor by the total state base allocation factor. To determine the district base allocation, the total base allocation is multiplied by the district base proration factor.

The total district allocation is determined by adding the district base allocation to the district ESE allocation.

38

STUDENT TRANSPORTATION CALCULATION SCHEDULE

The transportation calculation is performed four times throughout the year in order to establish each school district’s transportation categorical allocation. These calculations are scheduled as follows:

(1) First Calculation – This calculation is completed immediately after the annual legislative session. It is based on each school district’s number of eligible students transported from the transportation surveys for July, preceding fiscal year; October, preceding fiscal year; February, preceding year; and June, second preceding fiscal year.

(2) Second Calculation – This calculation is completed upon receipt of the transported student count for the October survey. It is based on each school district’s number of eligible students transported from the transportation surveys for July, current fiscal year; October, current fiscal year; and June, preceding fiscal year. The October transported student count is used for the February count.

(3) Third Calculation – This calculation is completed upon receipt of the transported student count for the February survey. It is based on each school district’s number of eligible students transported from the transportation surveys for July, current fiscal year; October, current fiscal year; February, current fiscal year; and June, preceding fiscal year.

(4) Final Calculation – This calculation is completed upon receipt of the transported student count for the June survey. It is based on each school district’s number of eligible students transported from the transportation surveys for July, current fiscal year; October, current fiscal year; February, current fiscal year; and June, current fiscal year.

Upon request, districts are sent a detailed report of the input data and results.

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2021-22 FEFP Second Calculation

Detail 1

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Florida Department of Education

2021-22 FEFP Second Calculation

Prekindergarten through Grade 12 Funding Summary - Page 1

Page 4 of 46

2021-22 $4,372.91

2021-22 Funded Times District State-Funded 0.748

Unweighted Weighted Funded Weighted Cost Base Sparsity Discretionary Mills 1 2

FTE FTE FTE Differential Funding Supplement Contribution Compression

District -1- -2- -3- -4- -5- -6- -7- -8-

1 Alachua 29,109.46 31,545.84 137,947,119 0.9789 135,036,435 0 0 4,210,392

2 Baker 4,815.77 5,150.63 22,523,241 0.9722 21,897,095 822,324 0 2,120,961

3 Bay 25,091.19 28,797.60 125,929,313 0.9688 122,000,318 0 0 640,578

4 Bradford 2,720.05 2,928.80 12,807,379 0.9672 12,387,297 1,193,648 0 846,044

5 Brevard 71,292.06 78,485.02 343,207,929 0.9882 339,158,075 0 0 7,360,905

6 Broward 263,799.56 291,566.86 1,274,995,638 1.0174 1,297,180,562 0 0 0

7 Calhoun 2,047.14 2,222.61 9,719,273 0.9335 9,072,941 1,805,744 0 921,111

8 Charlotte 15,414.43 17,105.38 74,800,287 0.9891 73,984,964 0 0 0

9 Citrus 15,360.58 16,611.28 72,639,632 0.9464 68,746,148 2,238,027 0 739,919

10 Clay 38,680.46 42,448.85 185,625,001 0.9876 183,323,251 0 0 13,817,821

11 Collier 47,284.98 53,212.99 232,695,616 1.0512 244,609,632 0 0 0

12 Columbia 9,986.50 10,639.27 46,524,570 0.9458 44,002,938 1,541,359 0 3,705,591

13 Dade 340,483.55 375,210.77 1,640,762,928 1.0147 1,664,882,143 0 0 0

14 DeSoto 4,653.93 4,927.27 21,546,508 0.9784 21,081,103 856,258 0 1,349,779

15 Dixie 2,157.81 2,309.93 10,101,116 0.9396 9,491,009 1,179,002 0 895,103

16 Duval 129,157.79 141,658.18 619,458,472 1.0061 623,237,169 0 0 19,470,537

17 Escambia 38,674.49 42,264.24 184,817,718 0.9746 180,123,348 0 0 7,462,630

18 Flagler 13,174.84 14,143.44 61,847,990 0.9575 59,219,450 1,317,446 0 0

19 Franklin 1,217.95 1,310.96 5,732,710 0.9285 5,322,821 0 0 0

20 Gadsden 4,576.34 5,001.03 21,869,054 0.9515 20,808,405 904,067 0 1,535,591

21 Gilchrist 2,764.14 3,100.92 13,560,044 0.9541 12,937,638 2,167,437 0 977,510

22 Glades 1,724.49 1,832.91 8,015,150 0.9898 7,933,395 1,113,865 0 476,097

23 Gulf 1,815.00 1,996.59 8,730,908 0.9415 8,220,150 1,122,439 0 0

24 Hamilton 1,513.21 1,627.03 7,114,856 0.9223 6,562,032 1,077,545 0 181,948

25 Hardee 4,904.02 5,205.66 22,763,883 0.9662 21,994,464 792,411 0 1,640,051

26 Hendry 12,606.13 13,504.65 59,054,619 1.0016 59,149,106 1,260,659 0 5,769,700

27 Hernando 23,400.38 25,383.03 110,997,706 0.9675 107,390,281 2,340,069 0 5,761,174

28 Highlands 12,146.98 12,990.75 56,807,381 0.9569 54,358,983 3,020,448 0 3,143,395

29 Hillsborough 220,602.83 243,046.21 1,062,819,202 1.0047 1,067,814,452 0 0 42,631,497

30 Holmes 3,071.45 3,252.02 14,220,791 0.9394 13,359,011 2,642,081 0 1,512,781

31 Indian River 17,406.93 19,019.43 83,170,256 0.9999 83,161,939 0 0 0

32 Jackson 5,786.58 6,320.15 27,637,447 0.9270 25,619,913 3,535,935 0 2,250,748

33 Jefferson 734.23 803.22 3,512,409 0.9492 3,333,979 558,196 0 0

34 Lafayette 1,150.99 1,239.48 5,420,134 0.9253 5,015,250 954,106 0 489,366

35 Lake 43,714.45 48,110.13 210,381,269 0.9807 206,320,911 0 0 6,158,492

36 Lee 96,432.44 105,970.12 463,397,797 1.0217 473,453,529 0 0 0

37 Leon 32,649.11 35,775.59 156,443,435 0.9714 151,969,153 0 0 5,319,193

38 Levy 5,390.38 5,859.95 25,625,034 0.9536 24,436,032 3,457,586 0 1,545,961

39 Liberty 1,210.64 1,368.70 5,985,202 0.9346 5,593,770 1,027,300 0 516,846

40 Madison 2,361.68 2,490.91 10,892,525 0.9251 10,076,675 1,171,818 0 850,984

41 Manatee 49,128.77 53,369.01 233,377,878 0.9909 231,254,139 0 0 0

42 Marion 42,734.01 47,690.07 208,544,384 0.9479 197,679,222 0 0 9,004,911

43 Martin 18,571.00 20,780.75 90,872,349 1.0173 92,444,441 0 0 0

44 Monroe 8,450.00 9,244.32 40,424,579 1.0506 42,470,063 0 0 0

45 Nassau 12,271.76 13,299.83 58,158,960 0.9898 57,565,739 2,220,935 0 0

46 Okaloosa 32,129.45 35,215.07 153,992,332 0.9913 152,652,599 0 0 3,846,538

47 Okeechobee 6,282.46 6,712.97 29,355,214 0.9799 28,765,174 628,252 0 1,362,100

48 Orange 204,857.23 231,935.90 1,014,234,816 1.0074 1,021,740,154 0 0 4,371,653

49 Osceola 71,900.86 78,828.42 344,709,586 0.9888 340,848,839 0 0 18,682,719

50 Palm Beach 189,513.23 214,840.08 939,476,334 1.0424 979,310,131 0 0 0

51 Pasco 78,748.11 87,093.03 380,849,982 0.9837 374,642,127 0 0 21,017,083

52 Pinellas 95,389.61 105,999.43 463,525,967 0.9986 462,877,031 0 0 0

53 Polk 109,476.18 118,795.63 519,482,598 0.9683 503,015,000 0 0 33,385,856

54 Putnam 10,541.92 11,329.90 49,544,633 0.9575 47,438,986 3,330,390 0 2,830,084

55 St. Johns 46,091.53 51,273.69 224,215,232 1.0058 225,515,680 0 0 2,156,623

56 St. Lucie 42,474.20 45,852.84 200,510,343 1.0020 200,911,364 0 0 5,715,328

57 Santa Rosa 28,116.87 30,953.12 135,355,208 0.9710 131,429,907 0 0 7,701,211

58 Sarasota 43,229.91 48,819.16 213,481,793 1.0110 215,830,093 0 0 0

59 Seminole 67,210.47 73,533.93 321,557,258 0.9950 319,949,472 0 0 10,948,586

60 Sumter 8,760.92 9,444.33 41,299,205 0.9691 40,023,060 0 0 0

61 Suwannee 5,872.00 6,236.21 27,270,385 0.9313 25,396,910 2,329,164 0 2,098,124

62 Taylor 2,640.82 2,926.14 12,795,747 0.9251 11,837,346 1,231,079 0 368,632

63 Union 2,304.94 2,453.39 10,728,454 0.9574 10,271,422 1,180,774 0 1,217,170

64 Volusia 61,015.66 67,038.49 293,153,283 0.9664 283,303,333 0 0 3,954,425

65 Wakulla 4,997.39 5,413.53 23,672,879 0.9524 22,546,050 782,625 0 1,882,317

66 Walton 10,551.32 11,307.67 49,447,423 0.9824 48,577,148 0 0 0

67 Washington 3,454.51 3,852.28 16,845,674 0.9392 15,821,457 2,338,180 0 1,362,908

69 FAMU Lab School 624.48 649.23 2,839,024 0.9714 2,757,828 532,913 288,210 101,740

70 FAU - Palm Beach 1,309.37 1,348.58 5,897,219 1.0424 6,147,261 623,877 1,165,313 0

71 FAU - St. Lucie 1,455.82 1,543.83 6,751,030 1.0020 6,764,532 0 713,177 195,895

72 FSU Lab - Broward 710.69 768.27 3,359,576 1.0174 3,418,033 0 459,035 0

73 FSU Lab - Leon 1,902.87 2,012.53 8,800,613 0.9714 8,548,915 1,137,831 878,213 310,016

74 UF Lab School 1,267.08 1,340.72 5,862,848 0.9789 5,739,142 982,965 607,945 183,270

75 Virtual School 53,318.48 55,159.38 241,207,004 1.0000 241,207,004 0 32,611,182 683,010

State 2,868,388.86 3,163,500.13 13,833,701,352 13,842,965,369 55,418,755 36,723,075 277,682,904

1. Additional Weighted FTE for the Small District ESE Supplement, Isolated Schools, Advanced Placement, International Baccalaureate, Advanced

International Certificate of Education, Early Graduation, Industry Certified Career Education Supplement and Dual Enrollment Additional FTE are

included in the Weighted FTE.

2. Weighted FTE x BSA x DCD (column 2 x column 3 x column 4)

40

2021-22 FEFP Second Calculation

Detail 2

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Florida Department of Education

2021-22 FEFP Second Calculation

Prekindergarten through Grade 12 Funding Summary - Page 2

Page 5 of 46

Teachers

ESE Supplemental DJJ Classroom

Safe Guaranteed Academic Reading Supplemental Instructional Supply

Schools Allocation Instruction Allocation Allocation Materials Transportation Assistance

District -1- -2- -3- -4- -5- -6- -7- -8-

1 Alachua 2,371,338 11,255,200 8,252,227 1,300,120 182,382 2,589,411 3,921,554 559,874

2 Baker 482,018 1,349,611 1,761,486 307,175 0 379,719 1,389,325 92,624

3 Bay 1,841,352 8,570,376 7,123,759 1,185,711 33,362 2,064,210 3,592,780 482,589

4 Bradford 397,319 1,263,218 856,128 223,715 0 230,176 667,696 52,316

5 Brevard 4,481,707 27,998,536 19,564,796 3,091,553 73,838 6,225,594 11,397,851 1,371,189

6 Broward 15,808,137 103,585,059 58,529,147 11,499,444 298,157 21,732,070 34,044,283 5,073,762

7 Calhoun 347,068 784,707 462,598 194,627 0 173,673 438,065 39,373

8 Charlotte 1,066,544 6,118,143 3,435,127 764,314 0 1,395,587 3,364,083 296,472

9 Citrus 1,109,258 7,360,760 3,374,391 718,337 191,002 1,243,354 3,936,169 295,436

10 Clay 2,120,585 14,225,418 10,104,288 1,723,900 155,997 3,323,706 7,659,734 743,957

11 Collier 2,608,016 22,743,684 10,859,796 2,261,767 135,817 4,155,979 7,659,062 909,451

12 Columbia 846,789 4,043,200 3,792,165 501,183 0 832,616 2,172,211 192,074

13 Dade 22,517,661 126,884,526 113,842,617 14,726,503 274,761 27,788,079 19,249,787 6,548,656

14 DeSoto 513,685 1,933,452 1,822,878 300,014 0 390,701 846,378 89,511

15 Dixie 363,158 731,760 479,463 198,296 0 188,357 530,574 41,502

16 Duval 9,178,636 49,574,521 32,486,916 5,584,716 293,323 10,488,643 20,420,154 2,484,143

17 Escambia 2,921,469 14,132,634 10,347,190 1,695,816 154,932 3,049,782 8,544,400 743,842

18 Flagler 887,996 6,596,000 2,866,073 634,728 0 1,245,441 2,665,079 253,397

19 Franklin 324,794 507,012 270,044 161,715 0 100,037 339,859 23,425

20 Gadsden 483,367 1,525,159 1,320,466 297,621 0 358,218 1,475,481 88,019

21 Gilchrist 370,307 1,081,859 617,609 228,545 0 248,925 501,051 53,164

22 Glades 331,087 528,367 425,358 184,626 0 140,378 277,298 33,168

23 Gulf 348,353 415,699 367,115 187,142 0 145,329 326,809 34,909

24 Hamilton 345,462 480,830 326,178 172,590 24,367 119,141 472,486 29,104

25 Hardee 504,708 1,728,683 1,081,410 308,030 0 393,495 1,154,641 94,321

26 Hendry 834,981 2,909,709 3,237,004 634,110 0 1,026,455 1,568,009 242,459

27 Hernando 1,470,676 10,799,965 5,601,486 1,057,489 131,654 2,062,323 5,363,153 450,069

28 Highlands 968,547 4,257,624 2,435,805 592,071 0 981,915 2,683,650 233,628

29 Hillsborough 11,120,336 83,750,999 51,672,835 9,486,459 375,074 18,279,306 33,376,623 4,242,942

30 Holmes 396,722 977,784 675,180 232,243 0 288,854 715,914 59,074

31 Indian River 1,161,165 6,091,980 3,856,401 844,854 0 1,455,475 2,907,992 334,794

32 Jackson 515,718 2,303,124 1,164,054 339,848 22,636 474,952 1,493,749 111,296

33 Jefferson 318,000 378,524 301,951 144,260 0 64,074 263,226 14,122

34 Lafayette 299,707 329,027 200,640 159,015 0 103,882 205,394 22,137

35 Lake 2,661,078 15,795,636 10,150,853 1,925,734 15,433 3,809,312 9,098,323 840,777

36 Lee 5,135,805 38,672,534 23,088,170 4,270,170 155,605 8,182,310 25,001,735 1,854,724

37 Leon 2,559,166 17,461,597 9,427,198 1,448,727 131,200 2,624,987 4,550,352 627,953

38 Levy 583,263 1,901,060 1,247,829 329,458 0 431,644 1,370,381 103,675

39 Liberty 303,496 474,896 251,832 164,093 55,354 97,845 250,098 23,285

40 Madison 374,681 1,035,726 639,011 203,436 12,731 190,973 540,835 45,423

41 Manatee 3,067,381 19,852,380 12,383,521 2,144,555 210,836 3,938,060 7,278,004 944,913

42 Marion 2,764,354 15,227,013 12,940,415 1,849,892 224,578 3,527,927 10,683,883 821,920

43 Martin 1,209,769 6,897,524 4,085,776 926,320 0 1,718,687 2,881,249 357,183

44 Monroe 721,951 3,434,157 1,863,125 487,730 0 766,896 1,077,112 162,522

45 Nassau 859,316 3,679,434 2,721,387 620,214 0 1,046,307 3,240,034 236,028

46 Okaloosa 1,914,440 13,691,669 8,867,642 1,454,725 228,630 3,294,703 6,848,709 617,959

47 Okeechobee 634,832 2,799,159 2,015,659 367,452 115,496 515,651 1,592,396 120,833

48 Orange 12,694,381 57,250,292 48,282,383 9,082,097 314,142 17,306,982 31,104,426 3,940,101

49 Osceola 3,871,580 21,681,225 15,868,808 3,106,391 70,117 6,407,922 12,463,165 1,382,898

50 Palm Beach 11,417,979 69,889,279 42,461,998 8,709,718 225,390 15,184,914 29,391,728 3,644,984

51 Pasco 4,271,495 31,299,747 21,183,699 3,402,971 138,035 6,788,821 17,895,736 1,514,594

52 Pinellas 6,467,404 43,137,553 22,895,023 4,177,347 222,605 7,666,343 13,547,663 1,834,667

53 Polk 5,856,031 42,424,000 28,148,658 4,529,610 188,206 9,702,131 24,730,503 2,105,599

54 Putnam 827,863 3,517,363 3,088,760 531,339 0 911,805 2,546,198 202,757

55 St. Johns 2,319,074 15,040,275 9,302,544 2,094,193 140,335 4,058,924 10,380,172 886,497

56 St. Lucie 2,401,569 18,205,433 10,573,550 1,878,258 142,003 3,738,774 10,542,952 816,923

57 Santa Rosa 1,531,208 10,376,174 8,047,099 1,268,468 0 2,580,898 7,218,022 540,783

58 Sarasota 2,789,417 22,765,404 8,835,618 2,009,189 0 3,600,697 7,090,818 831,458

59 Seminole 3,686,879 20,296,026 16,153,977 2,922,972 0 5,688,396 11,597,532 1,292,686

60 Sumter 730,360 4,054,767 1,795,431 466,254 0 764,614 1,242,047 168,502

61 Suwannee 580,904 1,501,977 1,237,771 337,891 0 496,231 1,382,270 112,939

62 Taylor 430,788 1,055,578 580,989 218,888 0 219,645 734,947 50,792

63 Union 354,122 658,304 516,152 205,145 32,870 203,750 490,201 44,332

64 Volusia 3,857,106 22,781,465 16,538,368 2,601,355 200,665 5,105,956 11,035,581 1,173,539

65 Wakulla 500,150 1,890,521 935,365 312,871 0 427,731 1,705,202 96,117

66 Walton 769,198 3,487,869 2,156,961 541,327 44,275 989,839 2,591,409 202,938

67 Washington 416,407 868,923 987,499 253,854 0 326,082 913,781 66,442

69 FAMU Lab School 274,041 52,314 332,489 139,203 0 51,176 0 12,011

70 FAU - Palm Beach 300,407 136,646 340,038 168,950 0 302,665 0 25,184

71 FAU - St. Lucie 306,045 223,520 430,826 174,367 0 112,851 0 28,000

72 FSU Lab - Broward 277,360 172,249 148,270 144,998 0 53,670 0 13,669

73 FSU Lab - Leon 323,255 364,815 336,228 190,028 0 185,550 0 36,599

74 UF Lab School 298,779 453,025 329,127 165,368 0 119,875 0 24,370

75 Virtual School 0 2,859,384 0 2,231,905 0 4,254,404 0 0

State 180,000,000 1,064,584,063 714,704,630 130,000,000 5,215,808 241,135,805 458,641,984 54,143,375

41

2021-22 FEFP Second Calculation Florida Department of Education Page 6 of 46

Detail 3

7/16/2021 2021-22 FEFP Second Calculation

Prekindergarten through Grade 12 Funding Summary - Page 3

Federally Mental Total Turnaround Teacher Gross Required

Digital Connected Health Funds Supplemental Salary State Local Net

Classrooms Student Assistance Compression Services Increase & Local Effort State

Allocation Supplement Allocation Allocation Allocation Allocation FEFP Taxes FEFP

District -1- -2- -3- -4- -5- -6- -7- -8- -9-

1 Alachua 107,238 0 1,242,706 371,098 469,650 5,365,183 177,234,808 66,677,848 110,556,960

2 Baker 101,197 0 289,045 100,739 0 870,002 31,963,321 4,222,412 27,740,909

3 Bay 106,239 888,383 1,084,967 1,690,590 0 4,847,240 156,152,454 72,304,017 83,848,437

4 Bradford 100,676 0 206,777 21,773 0 492,164 18,938,947 4,176,788 14,762,159

5 Brevard 117,728 2,795,158 2,898,605 0 0 13,475,215 440,010,750 178,929,100 261,081,650

6 Broward 165,597 0 10,455,580 998,131 166,755 51,538,763 1,611,075,447 804,099,220 806,976,227

7 Calhoun 100,509 0 180,361 25,270 0 360,480 14,906,527 1,691,035 13,215,492

8 Charlotte 103,833 0 705,101 0 0 2,939,524 94,173,692 77,058,424 17,115,268

9 Citrus 103,820 0 702,987 1,267,159 0 2,731,379 94,758,146 42,164,352 52,593,794

10 Clay 109,618 720,884 1,618,420 1,216,728 293,550 7,283,684 248,441,541 48,653,153 199,788,388

11 Collier 111,758 0 1,956,195 0 0 9,718,676 307,729,833 276,940,680 30,789,153

12 Columbia 102,483 0 492,025 269,213 0 1,748,297 64,242,144 12,323,591 51,918,553

13 Dade 184,665 126,406 13,465,847 0 0 66,148,051 2,076,639,702 1,310,631,350 766,008,352

14 DeSoto 101,157 0 282,692 0 0 837,581 30,405,189 7,375,862 23,029,327

15 Dixie 100,537 0 184,706 0 0 377,091 14,760,558 2,193,873 12,566,685

16 Duval 132,117 978,808 5,170,152 1,238,917 894,865 24,762,067 806,395,684 291,181,135 515,214,549

17 Escambia 109,617 1,617,011 1,618,186 1,071,682 724,495 7,156,548 241,473,582 82,432,610 159,040,972

18 Flagler 103,276 0 617,185 1,034,996 0 2,352,870 79,793,937 41,702,550 38,091,387

19 Franklin 100,303 0 147,811 34,970 0 211,483 7,544,274 6,790,707 753,567

20 Gadsden 101,138 0 279,646 56,860 168,550 826,746 30,229,334 6,392,903 23,836,431

21 Gilchrist 100,687 0 208,508 6,780 0 514,030 20,014,050 3,554,571 16,459,479

22 Glades 100,429 293,784 167,696 0 0 315,205 12,320,753 2,904,910 9,415,843

23 Gulf 100,451 0 171,249 16,589 0 326,598 11,782,832 7,999,727 3,783,105

24 Hamilton 100,376 0 159,402 17,076 0 260,719 10,329,256 3,593,475 6,735,781

25 Hardee 101,219 0 292,510 365,880 0 873,870 31,325,693 6,789,719 24,535,974

26 Hendry 103,135 0 594,860 1,249,287 0 2,350,075 80,929,549 9,984,821 70,944,728

27 Hernando 105,819 0 1,018,593 639,478 0 4,266,763 148,458,992 41,757,754 106,701,238

28 Highlands 103,020 0 576,836 1,213,841 0 2,159,757 76,729,520 21,561,252 55,168,268

29 Hillsborough 154,855 1,379,144 8,759,871 4,857,966 3,786,290 42,425,733 1,384,114,382 455,388,514 928,725,868

30 Holmes 100,764 0 220,571 24,175 0 530,772 21,735,926 1,945,113 19,790,813

31 Indian River 104,328 0 783,318 58,219 0 3,304,138 104,064,603 74,111,243 29,953,360

32 Jackson 101,439 0 327,155 218,336 0 1,017,914 39,496,817 6,794,984 32,701,833

33 Jefferson 100,183 0 128,823 9,484 0 132,464 5,747,286 2,705,995 3,041,291

34 Lafayette 100,286 0 145,183 3,252 0 199,263 8,226,508 1,049,920 7,176,588

35 Lake 110,870 0 1,816,032 0 267,635 8,197,413 267,168,499 101,313,291 165,855,208

36 Lee 123,979 71,547 3,885,502 0 0 18,810,958 602,706,568 366,355,572 236,350,996

37 Leon 108,119 0 1,381,657 438,042 247,640 6,037,943 204,332,927 72,420,562 131,912,365

38 Levy 101,340 0 311,602 5,125 0 970,877 36,795,833 8,825,178 27,970,655

39 Liberty 100,301 0 147,524 8,978 0 222,248 9,237,866 1,124,031 8,113,835

40 Madison 100,587 0 192,709 51,195 0 400,360 15,887,144 2,995,349 12,891,795

41 Manatee 112,216 0 2,028,574 2,080,448 0 9,188,044 294,483,071 165,650,414 128,832,657

42 Marion 110,626 0 1,777,544 1,129,212 230,560 7,854,067 265,826,124 86,083,620 179,742,504

43 Martin 104,618 0 829,014 0 0 3,672,944 115,127,525 91,276,981 23,850,544

44 Monroe 102,101 1,005,534 431,709 0 0 1,687,394 54,210,294 48,798,026 5,412,268

45 Nassau 103,052 0 581,734 11,632 0 2,287,166 75,172,978 41,797,089 33,375,889

46 Okaloosa 107,989 2,786,572 1,361,257 307,985 0 6,065,097 204,046,514 80,106,129 123,940,385

47 Okeechobee 101,562 0 346,621 0 0 1,142,880 40,508,067 12,308,302 28,199,765

48 Orange 150,940 0 8,141,770 202,847 199,420 40,595,138 1,255,376,726 575,790,685 679,586,041

49 Osceola 117,879 0 2,922,503 5,341,846 0 13,542,392 446,308,284 127,535,369 318,772,915

50 Palm Beach 147,125 24,506 7,539,434 0 0 38,909,335 1,206,856,521 816,483,354 390,373,167

51 Pasco 119,582 0 3,191,295 3,462,602 0 14,885,046 503,812,833 134,081,306 369,731,527

52 Pinellas 123,720 30,532 3,844,566 0 584,900 18,390,739 585,800,093 364,140,051 221,660,042

53 Polk 127,223 0 4,397,541 6,561,603 659,335 19,985,476 685,816,772 167,440,941 518,375,831

54 Putnam 102,621 0 513,828 89,180 0 1,884,816 67,815,990 17,720,276 50,095,714

55 St. Johns 111,461 0 1,909,345 2,190,489 0 8,960,047 285,065,659 126,860,022 158,205,637

56 St. Lucie 110,562 0 1,767,345 2,197,998 226,625 7,982,484 267,211,168 99,919,206 167,291,962

57 Santa Rosa 106,992 1,331,016 1,203,741 406,066 0 5,221,890 178,963,475 48,173,989 130,789,486

58 Sarasota 110,750 0 1,797,011 0 0 8,575,226 274,235,681 246,827,534 27,408,147

59 Seminole 116,713 0 2,738,380 3,670,176 0 12,712,031 411,773,826 147,884,288 263,889,538

60 Sumter 102,179 0 443,914 0 0 1,590,171 51,381,299 46,242,002 5,139,297

61 Suwannee 101,460 0 330,508 528,439 0 1,009,054 37,443,642 7,830,232 29,613,410

62 Taylor 100,657 0 203,667 63,979 0 470,314 17,567,301 6,131,511 11,435,790

63 Union 100,573 0 190,482 22,530 0 408,098 15,895,925 1,100,259 14,795,666

64 Volusia 115,172 0 2,495,199 2,962,664 761,145 11,256,030 368,142,003 162,012,975 206,129,028

65 Wakulla 101,243 0 296,175 82,823 0 895,785 32,454,975 5,999,332 26,455,643

66 Walton 102,624 0 514,197 4,945 0 1,930,037 61,912,767 55,730,884 6,181,883

67 Washington 100,859 0 235,608 33,691 0 628,608 24,354,299 3,926,547 20,427,752

69 FAMU Lab School 100,155 0 124,514 7,949 0 109,572 4,884,115 0 4,884,115

70 FAU - Palm Beach 100,326 0 151,400 0 0 244,239 9,706,306 0 9,706,306

71 FAU - St. Lucie 100,362 0 157,149 141,789 0 268,764 9,617,277 0 9,617,277

72 FSU Lab - Broward 100,177 0 127,899 1,680 0 135,803 5,052,843 0 5,052,843

73 FSU Lab - Leon 100,473 0 174,698 145,512 0 339,660 13,071,793 0 13,071,793

74 UF Lab School 100,315 0 149,740 5,277 0 228,024 9,387,222 0 9,387,222

75 Virtual School 0 0 2,193,043 0 0 9,583,485 295,623,417 0 295,623,417

State 8,000,000 14,049,285 120,000,000 50,235,191 9,681,415 550,000,000 17,813,181,659 8,218,968,915 9,594,212,744

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2021-22 FEFP Second Calculation Florida Department of Education Page 7 of 46

Detail 4

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Prekindergarten through Grade 12 Funding Summary - Page 4

Adjustment Adjustment Adjusted

Net for for Family Net

State McKay Empowerment State

FEFP Scholarships Scholarships FEFP

District -1- -2- -3- -4-

1 Alachua 110,556,960 (1,626,985) (1,983,749) 106,946,226

2 Baker 27,740,909 (201,549) (101,903) 27,437,457

3 Bay 83,848,437 (1,793,642) (421,830) 81,632,965

4 Bradford 14,762,159 (307,225) (438,807) 14,016,127

5 Brevard 261,081,650 (8,811,495) (5,028,163) 247,241,992

6 Broward 806,976,227 (19,726,941) (22,558,877) 764,690,409

7 Calhoun 13,215,492 (40,713) (25,425) 13,149,354

8 Charlotte 17,115,268 (787,182) (958,490) 15,369,596

9 Citrus 52,593,794 (449,546) (1,339,777) 50,804,471

10 Clay 199,788,388 (2,429,633) (1,115,649) 196,243,106

11 Collier 30,789,153 (1,419,424) (1,712,663) 27,657,066

12 Columbia 51,918,553 (922,333) (1,209,625) 49,786,595

13 Dade 766,008,352 (41,226,109) (46,545,864) 678,236,379

14 DeSoto 23,029,327 (242,570) (231,777) 22,554,980

15 Dixie 12,566,685 (340,857) (167,051) 12,058,777

16 Duval 515,214,549 (17,284,116) (13,578,956) 484,351,477

17 Escambia 159,040,972 (2,493,519) (4,077,691) 152,469,762

18 Flagler 38,091,387 (461,109) (895,097) 36,735,181

19 Franklin 753,567 (67,703) (101,381) 584,483

20 Gadsden 23,836,431 (194,477) (773,135) 22,868,819

21 Gilchrist 16,459,479 (311,144) (319,645) 15,828,690

22 Glades 9,415,843 0 (83,329) 9,332,514

23 Gulf 3,783,105 (67,920) (66,063) 3,649,122

24 Hamilton 6,735,781 (91,025) (175,771) 6,468,985

25 Hardee 24,535,974 (29,781) (54,174) 24,452,019

26 Hendry 70,944,728 (102,999) (435,035) 70,406,694

27 Hernando 106,701,238 (2,297,749) (1,893,749) 102,509,740

28 Highlands 55,168,268 (477,495) (1,430,482) 53,260,291

29 Hillsborough 928,725,868 (13,243,733) (12,679,182) 902,802,953

30 Holmes 19,790,813 (15,145) (21,805) 19,753,863

31 Indian River 29,953,360 (505,841) (574,574) 28,872,945

32 Jackson 32,701,833 (183,093) (338,842) 32,179,898

33 Jefferson 3,041,291 (11,118) (179,869) 2,850,304

34 Lafayette 7,176,588 (27,394) (64,470) 7,084,724

35 Lake 165,855,208 (3,438,518) (3,313,586) 159,103,104

36 Lee 236,350,996 (2,934,515) (3,212,664) 230,203,817

37 Leon 131,912,365 (1,518,733) (1,662,123) 128,731,509

38 Levy 27,970,655 (396,037) (610,281) 26,964,337

39 Liberty 8,113,835 (146,799) (22,044) 7,944,992

40 Madison 12,891,795 (23,132) (76,251) 12,792,412

41 Manatee 128,832,657 (5,918,158) (2,123,161) 120,791,338

42 Marion 179,742,504 (2,210,871) (3,998,753) 173,532,880

43 Martin 23,850,544 (745,806) (687,167) 22,417,571

44 Monroe 5,412,268 (210,853) (252,154) 4,949,261

45 Nassau 33,375,889 (646,121) (747,197) 31,982,571

46 Okaloosa 123,940,385 (2,287,489) (1,275,913) 120,376,983

47 Okeechobee 28,199,765 (168,709) (412,142) 27,618,914

48 Orange 679,586,041 (16,228,386) (21,217,482) 642,140,173

49 Osceola 318,772,915 (6,463,790) (8,107,408) 304,201,717

50 Palm Beach 390,373,167 (11,441,331) (10,387,651) 368,544,185

51 Pasco 369,731,527 (6,098,224) (2,893,781) 360,739,522

52 Pinellas 221,660,042 (8,414,295) (8,253,040) 204,992,707

53 Polk 518,375,831 (7,303,204) (7,148,229) 503,924,398

54 Putnam 50,095,714 (331,192) (857,968) 48,906,554

55 St. Johns 158,205,637 (3,179,756) (1,295,711) 153,730,170

56 St. Lucie 167,291,962 (1,264,119) (4,083,933) 161,943,910

57 Santa Rosa 130,789,486 (836,000) (1,476,409) 128,477,077

58 Sarasota 27,408,147 (3,278,692) (2,573,484) 21,555,971

59 Seminole 263,889,538 (5,137,250) (3,320,350) 255,431,938

60 Sumter 5,139,297 (591,806) (218,321) 4,329,170

61 Suwannee 29,613,410 (467,646) (678,526) 28,467,238

62 Taylor 11,435,790 (28,351) (372,975) 11,034,464

63 Union 14,795,666 (92,468) (79,987) 14,623,211

64 Volusia 206,129,028 (3,377,019) (6,327,128) 196,424,881

65 Wakulla 26,455,643 (117,746) (181,216) 26,156,681

66 Walton 6,181,883 (254,366) (261,840) 5,665,677

67 Washington 20,427,752 (132,808) (194,989) 20,099,955

69 FAMU Lab School 4,884,115 (13,561) (5,987) 4,864,567

70 FAU - Palm Beach 9,706,306 (36,429) (30,967) 9,638,910

71 FAU - St. Lucie 9,617,277 (54,752) (23,702) 9,538,823

72 FSU Lab - Broward 5,052,843 (86,724) (7,173) 4,958,946

73 FSU Lab - Leon 13,071,793 (9,883) (28,038) 13,033,872

74 UF Lab School 9,387,222 (18,715) (3,580) 9,364,927

75 Virtual School 295,623,417 (179,428) 0 295,443,989

State 9,594,212,744 (214,275,247) (220,006,211) 9,159,931,286

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2021-22 FEFP Second Calculation Florida Department of Education Page 8 of 46 Detail 5

7/16/2021 2021-22 FEFP Second Calculation

Prekindergarten through Grade 12 Funding Summary - Page 5

Class Required Total

Net Size Total Local 0.748 Total State

State Reduction State Effort Discretionary Local and Local

FEFP Allocation Funding Taxes Local Effort Funding Funding

District -1- -2- -3- -4- -5- -6- -7-

1 Alachua 110,556,960 28,196,393 138,753,353 66,677,848 13,966,685 80,644,533 219,397,886

2 Baker 27,740,909 4,759,208 32,500,117 4,222,412 886,185 5,108,597 37,608,714

3 Bay 83,848,437 25,308,766 109,157,203 72,304,017 15,027,342 87,331,359 196,488,562

4 Bradford 14,762,159 2,512,411 17,274,570 4,176,788 852,452 5,029,240 22,303,810

5 Brevard 261,081,650 72,075,936 333,157,586 178,929,100 37,156,848 216,085,948 549,243,534

6 Broward 806,976,227 275,864,288 1,082,840,515 804,099,220 170,387,030 974,486,250 2,057,326,765

7 Calhoun 13,215,492 1,839,105 15,054,597 1,691,035 357,214 2,048,249 17,102,846

8 Charlotte 17,115,268 15,180,630 32,295,898 77,058,424 16,015,477 93,073,901 125,369,799

9 Citrus 52,593,794 14,660,535 67,254,329 42,164,352 8,851,792 51,016,144 118,270,473

10 Clay 199,788,388 36,805,202 236,593,590 48,653,153 10,335,859 58,989,012 295,582,602

11 Collier 30,789,153 51,248,969 82,038,122 276,940,680 78,436,815 355,377,495 437,415,617

12 Columbia 51,918,553 9,542,177 61,460,730 12,323,591 2,530,345 14,853,936 76,314,666

13 Dade 766,008,352 354,684,785 1,120,693,137 1,310,631,350 262,899,504 1,573,530,854 2,694,223,991

14 DeSoto 23,029,327 4,457,380 27,486,707 7,375,862 1,556,317 8,932,179 36,418,886

15 Dixie 12,566,685 2,019,579 14,586,264 2,193,873 452,320 2,646,193 17,232,457

16 Duval 515,214,549 132,035,975 647,250,524 291,181,135 61,180,755 352,361,890 999,612,414

17 Escambia 159,040,972 37,290,336 196,331,308 82,432,610 16,687,305 99,119,915 295,451,223

18 Flagler 38,091,387 12,407,808 50,499,195 41,702,550 8,624,138 50,326,688 100,825,883

19 Franklin 753,567 1,128,584 1,882,151 6,790,707 1,810,210 8,600,917 10,483,068

20 Gadsden 23,836,431 4,524,917 28,361,348 6,392,903 1,322,060 7,714,963 36,076,311

21 Gilchrist 16,459,479 2,701,609 19,161,088 3,554,571 748,541 4,303,112 23,464,200

22 Glades 9,415,843 1,699,597 11,115,440 2,904,910 600,739 3,505,649 14,621,089

23 Gulf 3,783,105 1,770,764 5,553,869 7,999,727 1,649,792 9,649,519 15,203,388

24 Hamilton 6,735,781 1,373,974 8,109,755 3,593,475 762,963 4,356,438 12,466,193

25 Hardee 24,535,974 4,692,916 29,228,890 6,789,719 1,422,209 8,211,928 37,440,818

26 Hendry 70,944,728 6,965,166 77,909,894 9,984,821 2,102,067 12,086,888 89,996,782

27 Hernando 106,701,238 21,827,051 128,528,289 41,757,754 8,850,893 50,608,647 179,136,936

28 Highlands 55,168,268 10,580,775 65,749,043 21,561,252 4,441,701 26,002,953 91,751,996

29 Hillsborough 928,725,868 220,836,441 1,149,562,309 455,388,514 95,121,644 550,510,158 1,700,072,467

30 Holmes 19,790,813 2,724,287 22,515,100 1,945,113 405,164 2,350,277 24,865,377

31 Indian River 29,953,360 17,810,351 47,763,711 74,111,243 15,748,639 89,859,882 137,623,593

32 Jackson 32,701,833 5,401,158 38,102,991 6,794,984 1,362,640 8,157,624 46,260,615

33 Jefferson 3,041,291 724,526 3,765,817 2,705,995 559,603 3,265,598 7,031,415

34 Lafayette 7,176,588 1,072,599 8,249,187 1,049,920 229,363 1,279,283 9,528,470

35 Lake 165,855,208 43,279,832 209,135,040 101,313,291 21,138,728 122,452,019 331,587,059

36 Lee 236,350,996 96,735,289 333,086,285 366,355,572 75,242,715 441,598,287 774,684,572

37 Leon 131,912,365 32,186,578 164,098,943 72,420,562 15,068,312 87,488,874 251,587,817

38 Levy 27,970,655 5,143,198 33,113,853 8,825,178 1,820,026 10,645,204 43,759,057

39 Liberty 8,113,835 1,134,593 9,248,428 1,124,031 239,128 1,363,159 10,611,587

40 Madison 12,891,795 2,165,918 15,057,713 2,995,349 623,753 3,619,102 18,676,815

41 Manatee 128,832,657 49,534,825 178,367,482 165,650,414 34,152,842 199,803,256 378,170,738

42 Marion 179,742,504 41,293,159 221,035,663 86,083,620 17,679,997 103,763,617 324,799,280

43 Martin 23,850,544 19,730,667 43,581,211 91,276,981 19,146,153 110,423,134 154,004,345

44 Monroe 5,412,268 8,762,149 14,174,417 48,798,026 24,563,206 73,361,232 87,535,649

45 Nassau 33,375,889 12,037,176 45,413,065 41,797,089 8,643,689 50,440,778 95,853,843

46 Okaloosa 123,940,385 32,333,246 156,273,631 80,106,129 16,216,342 96,322,471 252,596,102

47 Okeechobee 28,199,765 5,694,899 33,894,664 12,308,302 2,560,949 14,869,251 48,763,915

48 Orange 679,586,041 213,799,162 893,385,203 575,790,685 123,548,890 699,339,575 1,592,724,778

49 Osceola 318,772,915 71,611,395 390,384,310 127,535,369 26,215,020 153,750,389 544,134,699

50 Palm Beach 390,373,167 203,764,832 594,137,999 816,483,354 168,663,228 985,146,582 1,579,284,581

51 Pasco 369,731,527 76,336,648 446,068,175 134,081,306 28,156,322 162,237,628 608,305,803

52 Pinellas 221,660,042 98,294,361 319,954,403 364,140,051 76,146,703 440,286,754 760,241,157

53 Polk 518,375,831 107,655,211 626,031,042 167,440,941 34,975,097 202,416,038 828,447,080

54 Putnam 50,095,714 10,003,008 60,098,722 17,720,276 3,752,765 21,473,041 81,571,763

55 St. Johns 158,205,637 46,359,453 204,565,090 126,860,022 26,624,943 153,484,965 358,050,055

56 St. Lucie 167,291,962 42,248,571 209,540,533 99,919,206 20,807,229 120,726,435 330,266,968

57 Santa Rosa 130,789,486 26,469,894 157,259,380 48,173,989 9,856,166 58,030,155 215,289,535

58 Sarasota 27,408,147 44,869,228 72,277,375 246,827,534 53,561,646 300,389,180 372,666,555

59 Seminole 263,889,538 58,496,097 322,385,635 147,884,288 31,020,036 178,904,324 501,289,959

60 Sumter 5,139,297 8,507,719 13,647,016 46,242,002 11,935,479 58,177,481 71,824,497

61 Suwannee 29,613,410 5,320,347 34,933,757 7,830,232 1,568,563 9,398,795 44,332,552

62 Taylor 11,435,790 2,464,465 13,900,255 6,131,511 1,280,394 7,411,905 21,312,160

63 Union 14,795,666 2,214,255 17,009,921 1,100,259 222,131 1,322,390 18,332,311

64 Volusia 206,129,028 56,867,258 262,996,286 162,012,975 34,146,437 196,159,412 459,155,698

65 Wakulla 26,455,643 4,882,915 31,338,558 5,999,332 1,238,273 7,237,605 38,576,163

66 Walton 6,181,883 10,267,958 16,449,841 55,730,884 19,452,497 75,183,381 91,633,222

67 Washington 20,427,752 3,362,824 23,790,576 3,926,547 794,229 4,720,776 28,511,352

69 FAMU Lab School 4,884,115 602,008 5,486,123 0 0 0 5,486,123

70 FAU - Palm Beach 9,706,306 1,334,919 11,041,225 0 0 0 11,041,225

71 FAU - St. Lucie 9,617,277 1,484,325 11,101,602 0 0 0 11,101,602

72 FSU Lab - Broward 5,052,843 756,953 5,809,796 0 0 0 5,809,796

73 FSU Lab - Leon 13,071,793 1,821,862 14,893,655 0 0 0 14,893,655

74 UF Lab School 9,387,222 1,201,110 10,588,332 0 0 0 10,588,332

75 Virtual School 295,623,417 0 295,623,417 0 0 0 295,623,417

State 9,594,212,744 2,837,752,505 12,431,965,249 8,218,968,915 1,754,404,499 9,973,373,414 22,405,338,663

44