Create a PowerPoint presentation on various components of the current 2020-2021 & 2021-2022 Florida Education Finance Program (FEFP) of interest and relevancy to the student.
The previously disseminated Florida State Funding of School Districts Highlights #1 – #8 will be essential when addressing this assignment. Also, further current information regarding the Florida Education Finance Program (FEFP) will be disseminated as it becomes available from the Florida DOE.
Should contain a title slide, presenter slide, body slides, and a reference slide in accordance with the latest APA style.
The presentation should contain between 13-15 slides.
Florida State Funding of School Districts – Highlights #3
*An FEFP student for state funding purposes is one student in membership in one or more FEFP programs for a school year or its equivalent.
*A student is in membership when they are enrolled and attending classes or courses found within the Florida Course Code Directory which lists all the classes and courses that qualify for the school district to receive FEFP funding.
*If a student is in membership for the October student count survey, then that student is counted as being ½ of a FTE. If that student is in membership for the February student count survey, then that student is counted as the other ½ of a FTE. Within the typical 180-day school year (not the same as contract year), a student can be counted as 1 FTE.
*A school year for a student in grades K-3 or in an authorized Pre-K ESE program is 720 hours of instruction within 180 school days.
*A school year for a student in grades 4-12 is 900 hours of instruction within 180 school days.
*Program Cost Factors (PCF) assure that each FEFP program receives an equitable share of funds in relation to its relative cost per student to operate. The state uses annually reported program expenditure data from the school districts in determining each school year what the relative value of each program cost factor will be. The Florida legislature typically uses a three-year average when computing program cost factors.
*The following are the program cost factors for the following Basic Programs for 2021-2022:
– 101 Kindergarten & Grades 1-3 – 1.126 (PCF)
– 102 Grades 4-8 – 1.000 (PCF) N.B. This basic program always acts as the base and, thus, always has a PCF of 1.000.
– 103 Grades 9-12 – 1.010 (PCF)
*The following are the program cost factors for the following Exceptional Student Education (ESE) Programs:
– 111 Kindergarten & Grades 1-3 with ESE Services – 1.126 (PCF)
– 112 Grades 4-8 with ESE Services – 1.000 (PCF)
– 113 Grades 9-12 with ESE Services – 1.010 (PCF)
– 254 Support Level 4 – 3.648 (PCF)
– 255 Support Level 5 – 5.340 (PCF)
*The following are the program cost factors for two additional special programs:
– 130 English for Speakers of Other Languages (ESOL) – 1.199 (PCF)
– 300 Programs for Grades 9-12 Career Education – 1.010 (PCF)
*ESE students in programs 254 (Support Level 4) and 255 (Support Level 5) are pupils with the greatest needs that are also the most expensive to address compared to students in other FEFP programs.
*ESE students who are not classified in Level 4 or Level 5 are reported in the applicable Basic Program with ESE Services, i.e., programs 111, 112 or 113. Additional funding to meet the needs of these pupils is provided by the ESE Guaranteed Allocation. For 2021-2022, $1,064,584,063 was appropriated for this allocation.
*If a school district exceeds its yearly enrollment ceiling (Weighted FTE Cap) that is established for it by the state in the following programs, 254, 255, 130 and 300, those extra students can still be counted and generate funding but only using a PCF of 1.000.
*By using the formula UFTE (Un-Weighted FTE) X PCF (Program Cost Factor) = WFTE (Weighted FTE), on paper we can increase the number of students in a particular program which increases the amount of funds available to the school district. Refer to the following examples:
– 25 un-weighted students in program 101 would equal 28.15 weighted students (25 X 1.126 = 28.15)
– 25 un-weighted ESE students in program 255 would equal 133.50 weighted ESE students (25 X 5.340 = 133.50)
*It is evident that the 25 ESE students in program 255 will generate considerably more revenue for their school district than their non-ESE counterparts in program 101. Funds coming to school districts are based upon WFTE and not UFTE.
Primary Sources: 2020-21 & 2021-22 Funding for Florida School Districts (PDF) http://www.fldoe.org/fefp
Florida State Funding of School Districts – Highlights #5
*In addition to the base funding (BF) previously covered, several additional FEFP allocations for 2021-2022 are added to what eventually becomes the final per pupil expenditures for the current school year.
*Typically with such allocations, school districts receive automatically a minimum of an allocation, with the remainder of it distributed proportionally to the school districts based upon their total un-weighted FTE(UFTE) student enrollment.
*These allocations, sometimes referred to as supplements, are categorical in nature which means that the funds within them can only be used for their intended purpose.
*The Safe Schools 2021-2022 allocation of $180,000,000 is to be used by school districts and charter schools for establishing a school resource officer program and school safety initiatives. To qualify for such funds, school districts must report by October 15 that all of their public schools have completed a security risk assessment.
*The Reading Allocation 2021-2022 allocation of $130,000,000 is to be used to provide for a K-12 comprehensive, district-wide system of research-based reading instruction, including intensive and optional daily reading instruction for students who score low on state reading assessments.
*The Supplemental Academic Instruction 2021-2022 allocation of $714,704,630 is to be used to assist low performing schools to implement intervention and support strategies for school improvement and for salary incentives. Mentoring reading programs and intensive and optional daily reading instruction for students in low performing schools, based upon state reading assessments, are also funded by this allocation.
*The Exceptional Student Education (ESE) Guaranteed Allocation for 2021-2022 of $1,064,584,063 is to be used to provide ESE services for students whose level of service is less that Support Levels 4 and 5. These are students who are in FEFP programs 111,112, and 113. These students generate FTE funding using the appropriate Basic Program weights or program cost factors (PCF) for their grade levels. This allocation then provides for the additional ESE services needed for these students. School district allocations from this appropriation are recalculated during the school year based on actual student membership counts from FTE surveys.
*The Instructional Materials 2021-2022 allocation of $241,135,805 is to be used to purchase instructional materials, library media materials, science lab materials and supplies, dual enrollment instructional materials, and ESE digital instructional materials for students with disabilities.
*The Florida Teachers Classroom Supply Assistance Program 2021-2022 allocation of $54,143,375 is to be used only by classroom teachers for the purchase of classroom instructional materials and supplies for use in teaching students.
*The Digital Classroom Allocation for 2021-2022 of $8,000,000 is to be used to support school district efforts to integrate technology into classroom teaching and learning to ensure that students have access to high quality electronic and digital instructional materials and resources, and empower classroom teachers to help students succeed. The minimum allocation per school district is $100,000.
Furthermore, these funds may also 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 of these funds 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.
In the 2020-2021 FEFP Second Calculation, all school districts are reported as to having received funds from this allocation. Florida Virtual School (FLVS) did not receive funds from this allocation.
*The Federally Connected Student Supplement 2021-2022 allocation of $14,049,285 is to be used to provide supplemental funding for school districts to support the education of students connected with federally owned military installations, National Aeronautics & Space Administration (NASA) property and Indian lands. To be eligible for this allocation, school districts must be eligible for federal Impact Aid Program funds under Title VII of the Elementary and Secondary Education Act of 1965.
The Mental Health Assistance Allocation for 2021-2022 of $120,000,000 is to be used to help establish or expand school-bases mental health care. Along with the public schools, charter schools are also eligible to receive such funds. The release of these funds is contingent upon the submission and approval of local plans and budgets for their use. This allocation may not be used to supplant funds that are provided for mental health assistance from operating funds and may not be used to increase salaries or provide bonuses.
(Continued in Highlights #6)
Primary Sources: 2020-21 & 2021-22 Funding for Florida School Districts (PDF) http://www.fldoe.org/fefp
In my +20 years working in higher education here in South Florida, I have presented many PowerPoint presentations in my courses and at professional conferences. By trial-and-error and the observation of other presenters primarily, I have learned a few tricks of the trade that have enhanced my skills with this type of communication/information dissemination that you may want to consider as you prepare your PowerPoint presentation for the Module 7 Assignment.
1) Don't overload any slide with too much information. When you have to resort to using a smaller font size to get everything on a slide, that could be a warning that this is occurring.
2) Make sure the color of your type is in sharp contrast with any background. Yellow print against an orange background is probably not a good idea, while black print would probably be much better.
3) Make very sure that there are no errors in spelling, punctuation, and grammar. This is very important since normally there is an audience present for PowerPoint presentations. I especially will be keeping my eye out for this when evaluating your PowerPoint presentations. You may want to consider having someone proofread your PowerPoint before submitting it to me.
4) Be creative and colorful as you want while you prepare your slides, but being too much may detract from the audience trying to read the information that is contained within the slide. It is a matter of balance.
5) It is fine to include some audio/visual clips within your presentation, if you wish. However, depending on their length, they may slow down substantially the downloading or uploading of your presentation. Thus, audio/visual clips should be used selectively or not at all.
6) Make sure that the information about your state’s funding of public schools is the most current available. Relying on the information about your state’s funding program found in your course textbook is NOT CURRENT, thus don’t include it in your PowerPoint presentation. Relying on my series of handouts entitled Florida State Funding of School Districts #1 – #8 is CURRENT, thus use it if you are reporting on Florida. Keep in mind that how states fund their public school systems is never the same from year-to-year and is constantly changing. I will be especially watchful of how current your information is when evaluating your PowerPoint presentations.
For additional information on this topic, there are many videos on YouTube that can be viewed. But if you keep in mind these few tips of mine, I believe that your final product will be enhanced.
Florida State Funding of School Districts – Highlights #2
*There are 67 counties in Florida. Each county only has one public school district. Thus, there are 67 public school districts in the state. In Florida, there are no multiple public school districts operating in any county. Compare this situation to states like Ohio with around 611, Texas with around 1,227, or New York with around 688 school districts. By using the principles of economy of scale and efficiency, Florida is reducing tax payer burden and saving money by operating fewer school districts, thus reducing statewide overhead of operations.
*All Florida public school districts, like the vast majority of U.S. public school districts, are fiscally independent which means that their budgets are separate from the budgets of local city or county governments. This situation is much preferred by school finance people since it prevents or impedes either city or county governments from taking money from a school district’s budget when there is a shortfall with theirs.
*An example of a fiscally dependent school system would be a Catholic parochial school system when there is a school operated by a parish. In this case, the school budget is part of the parish budget, subjecting it to the withdrawal of funds by the parish when there is a need.
*Florida also has 2 types of special school districts, i.e., developmental research (lab) schools, like at FAU in Boca Raton, and the Florida Virtual School (FLVS). These types of special school districts are entirely funded with state funds and receive no local property tax funds.
*Every year local school boards must levy the equalized Required Local Effort (RLE) millage from property taxes, designated by the Florida Commissioner of Education, in order for their school districts to participate in the FEFP and receive funding. While the state average equalized RLE for 2021-2022 is 3.606 mills, for Broward it is 3.530 mills, for Miami-Dade it is 3.729 mills, and for Palm Beach it is 3.621 mills.
It appears that the higher the equalized RLE for a school district, the higher the taxable property values in that district. Funds generated by the equalized RLE are earmarked primarily for the General Fund (General Operating Budget) and not for capital outlay and capital improvement.
The total local funding share of the total FEFP funding is made up of not only the equalized RLE by each school district, but also the levying by each school board of an additional 0.748 mills known as the Discretionary Local Effort. Thus, in 2021-2022 the following become the total millage the following school districts must levy for participation in the FEFP: Broward = 4.278 (3.530 + 0.748 mills), Miami-Dade = 4.477 (3.729 + 0.748 mills), and Palm Beach 4.369 (3.621 + 0.748 mills).
*When looking at my proposed property tax bill for 2021, I see that about 27% of the actual ad valorem taxes levied (excluding non-ad valorem assessments) goes toward Broward County Public Schools. Usually, a similar ratio/percentage may be found in Palm Beach and Miami-Dade counties. About 97% of that 27% is earmarked for the General Fund, with the remaining amount earmarked for a debt service levy associated with capital outlay. In a state like Ohio, for instance, over 50% of one’s ad valorem taxes could easily be earmarked for the local school districts.
*As used in property or ad valorem taxes, 1 mill is equal to $1.00 in property tax levied per $1,000 of a property’s assessed (not market) value. For example, in 2021 the total millage that the local school board of Broward County Public Schools levied was 6.4621 mills. Let’s see how much the following property owner paid in ad valorem or property taxes to this school district when it came to his/her primary domicile:
Assessed (Not Market) Value $250,000
Homestead Exemption – $25,000 (Applies only to primary domicile)
Additional Homestead Exemption – $12,050 (When homeowner meets certain conditions)
Taxable Value = $212,950
Total School Millage Rate X .0064621 (converted to decimals from 6.4621 mills)
School Property Tax Bill = $1,376.10
*The total state constitutional limit of mills that a local school board can levy is 10 mills in any given fiscal year. You can see that Broward County Public Schools was well below this limit: 10 – 6.4621 = 3.5379 mills.
*Florida school boards have the authority to levy additional discretionary millage up to a maximum of 2.498 mills for such purposes as current operations and/or capital improvement without local voter approval. For 2020, the school board of Broward County Public Schools chose only to levy an additional 1.5 mills for capital outlay and capital improvement.
*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.
*Florida school districts receive federal funds either directly, but more often indirectly through the state as an administering agency, e.g., Title 1 and the School Lunch Program.
*In addition to the Department of Education, Florida school districts may receive federal funds from the Department of Labor, Department of Agriculture, and Department of Defense to run programs like career/vocational education, the School Lunch Program, and ROTC respectively.
*Federal funds are typically used to supplement, and not supplant, state and local funds.
*On 3/27/2020, the CARES Act was signed into law to provide significant federal financial support to mediate the impact that COVID-19 has had on schools.
Primary Sources: 2020-21 & 2021-22 Funding for Florida School Districts (PDF) http://www.fldoe.org/fefp
Assessed Property Value – $250,000
Florida State Funding of School Districts – Highlights #4
*Certain FEFP programs allow students who meet certain academic performance standards, like earning diplomas and passing exams, to earn partial FTE’s that are added to their 1 FTE which generates more revenue for their school districts. In addition, the teachers of these students in these special programs can earn additional pay bonuses based on their students’ meeting these certain academic performance standards.
*These certain FEFP programs previously discussed are the following: International Baccalaureate; Advanced International Certificate of Education; Advanced Placement; and Career & Professional Education Act (CAPE).
*High school students who earn 24 credits and who graduate one semester or one year or more in advance of their cohorts can generate additional partial FTE’s that generate more revenue for their school districts.
*Students who are dual enrolled in early college programs can generate additional partial FTE’s that produce more revenue for their school districts and the particular schools that generated those funds.
*For the 2021-2022 fiscal year, $4,372.91 was the Base Student Allocation (BSA) generated from state and local funds and determined by the Florida legislature. Thus, every FTE statewide generated at a bare minimum this amount of revenue for their school districts.
*For the 2021-2022 fiscal year, District Cost Differential (DCD)’s were computed for each school district by the Florida Commissioner of Education. The following school districts had established the following DCD’s for example: Broward – 1.0174; Miami-Dade – 1.0147; Palm Beach – 1.0424, and Collier – 1.0512.
*DCD’s can be seen as a measure or indicator of the relative costs of providing services within a county school district. The higher the DCD, then the more revenue that is generated by a FTE to cover the higher costs of providing schooling to that FTE in that school district. Thus, among the previous school districts mentioned, Collier with a DCD of 1.0512 (which is the highest in the state) would generate the most revenue per FTE because it is more expensive to provide schooling in that school district compared to the others mentioned.
*The following is the formula used in Florida for determining Base Funding (BF): BF = WFTE X BSA X DCD. This represents the base or minimum amount of FEFP funding that is established for students in different FEFP programs. Additional funds will also be added to the base funding, leading to a final determination of the per pupil expenditures for a given school year.
– 25 Miami-Dade students in program 101 – 28.15 (WFTE) X $4,372.91 (BSA) X 1.0147 (DCD) = $124,906.95
– 25 Palm Beach students in program 101 – 28.15 (WFTE) X $4,372.91 (BSA) X 1.0424 (DCD) = $128,316.75
The reason why the students in Palm Beach generated more revenue for their school district, compared to their counterparts in Miami-Dade, is due to the higher DCD for Palm Beach.
Florida State Funding of School Districts – Highlights #1
*The Florida constitution establishes the state’s commitment to funding K -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 (FEFPP) which is the primary mechanism for equalized funding the operating costs of Florida school districts, along with the state’s virtual, charter, and developmental research (lab) schools.
*In order to participate in the FEFP, school districts must provide evidence of its efforts to maintain an adequate school program throughout the district.
*In particular, in order to participate in the FEFP, school districts must do the following: (1) maintain a system of internal accounts for individual schools; (2) operate all schools for a term of 180 actual teaching days or the equivalent on an hourly basis; (3) provide written contracts for all instructional personnel; (4) expend funds for salaries in accordance with a salary schedule; (5) prepare, adopt and execute school district budgets according to requirements of the Florida Board of Education; (6) levy the equalized required local effort (RLE) millage rate; and (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.
*For 2021-2022, the total FEFP funding for Florida school districts came to $22,405,338,663 of which $12,431,965,249 was comprised of state funds and $9,973,373,414 was made up of local funds. However, compared to the 2020-2021 total FEFP funding of $22,504,680,361, there was a decrease of $99,341,698 due primarily to the 2020-2021 pandemic-related student enrollment decline.
*According to the most recent figures (2020-2021), Florida school districts in 2018-2019 received 39.90% of their financial support from the state primarily by means of sales taxes, 48.79% from local sources primarily by means of property or ad valorem taxes, and 11.31% from federal sources primarily by means of personal and corporate income taxes.
*In Florida, the state sales tax is 6%. Both in Broward and Miami-Dade counties the sales tax is 7%. This is due to the temporary additions of two 0.5% surtaxes which normally require voter approval in a referendum and are typically used for things like both capital outlay and capital improvement of services and facilities like public schools.
*Although the operation and funding of Florida school districts is primarily a state legislature responsibility, according to the state constitution, over the years there has been a steady transition toward having local county governments take over a greater share of local school funding via primarily property or ad valorem taxes.
*Most states, like Florida, use a broad tax base consisting of personal and corporate income, sales, and property or ad valorem taxes which provide the most stable, predictable, and lucrative sources of revenue, while making it difficult for individuals to avoid paying any sort of tax for government services.
*Sales taxes tend to be regressive, while income taxes tend to be progressive. Property or ad valorem taxes can be either regressive or progressive depending upon the particular scenario.
*For the sake of equity or fairness, it is generally advocated that tax systems should be more progressive than regressive in nature whenever possible. That is because a progressive tax is based upon the “ability to pay principle” or vertical equity, i.e., people with more income are in a better financial position to carry a greater proportion of the overall tax load needed for government services. On the other hand, not everyone is in agreement with this rationale.
*Although taxation is not perfect or completely fair or equitable to everyone, it remains the best system yet devised for supporting government services like the public schools.
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