1 The FLORIDA EDUCATION FINANCE PROGRAM (FEFP) and Charter Schools Florida’s Charter School Conference November 18, 2009

1

The FLORIDA EDUCATIONFINANCE PROGRAM (FEFP)

and Charter Schools

Florida’s Charter School Conference

November 18, 2009

Tools Charter School Revenue Estimating

Worksheet (http://www.fldoe.org/fefp/chartinst.asp)

FEFP Calculations (http://www.fldoe.org/fefp/offrfefp.asp)

Florida Statutes

2

http://www.fldoe.org/fefp/offrfefp.asp

Cash Flow to Charter Schools

Three funding variables:Weighted full-time equivalent (FTE) studentsCertified property tax rollsCollection of state taxes and lottery proceeds

3

Sources of FEFP Data

Projections Districts project next year’s FTE based on historical FTE.

Surveys Districts submit four funding surveys (1, 2, 3, and 4) and Survey 5.

Estimates Districts provide February Annualization Factors and June Estimates.

Accurate projection of WFTE is the most important variable

Example: Charter school projects 100 WFTE and October survey is 75 WFTE Annual revenue will be adjusted to 75 percent of the

planned budget Cash flow will be approximately 50 percent of cash

flow for the first months of the year if the WFTE doesn’t increase in the February survey

5

FTE Survey Dates/FEFP CalculationsFTE Surveys

2008-09FEFP Calculations Transportation Calculations

1st Calculation After Legislative Sessionby June 30

PY Survey 5 - Due Aug. 7, 2009State Processing ends Sept. 4, 2009

Final Update: Feb. 28, 2010

1st CalculationImmediately after Legislative Session

May

2nd CalculationUpon receipt of Tax Roll - mid-July

Survey 1 - July 13-17, 2009State Processing ends Sept. 18, 2009

Final Update: Sept. 30, 2009

PY Final CalculationAfter final update of PY Survey 4

OctoberSurvey 2 - Oct. 12-16, 2009

State Processing ends Nov. 13, 2009Final Update: Mar. 31, 2010

PY Final CalculationAfter PY Jul, Oct, Feb, Jun Trans. Surveys

October

Survey 5 - Due August 7, 2009State Processing ends Sept. 4, 2009

Final Update - Feb. 28, 2010

Final CalculationAfter final update of Survey 4

October

Final CalculationAfter CY Jul, Oct, Feb, Jun Trans. Surveys

October

2nd CalculationAfter CY Jul & Oct Trans. Surveys

December

Survey 3 - February 8-12, 2010State Processing ends March 12, 2010

Final Update: July 31, 20094th Calculation

Upon receipt of Survey 3April

3rd CalculationAfter CY July, Oct., & Feb. Trans. Surveys

April

Next Year 1st CalculationImmediately after Legislative Session

MaySurvey 4 - June 14-18, 2010

State Processing ends July 16, 2010Final Update: Aug. 31, 2010

3rd CalculationUpon receipt of Survey 2

December

FEFP Calculations & FTE Surveys

Calculation When Data Source1st Calculation Immediately

after Legislative Session

Survey 1 – Projection Survey 4 – Projection

Survey 2 – Projection Survey 5 – Prior Year Est.

Survey 3 – Projection

2nd Calculation July – Upon receipt of Tax Roll

Survey 1 – Projection Survey 4 – Projection

Survey 2 – Projection Survey 5 – Prior Year Est.

Survey 3 – Projection

3rd Calculation Upon receipt of Survey 2

Survey 1 – Actual Survey 4 – Estimate

Survey 2 – Actual Survey 5 – Prior Year Act.

Survey 3 – Estimate

4th Calculation Upon receipt of Survey 3

Survey 1 – Actual Survey 4 – Estimate


Survey 3 – Actual

Final Calculation

After Final Update of Survey 4

Survey 1 – Actual Survey 4 – Actual


Survey 3 – Actual

FTEStudents

2,608,006.73(projected)

Lab SchoolDiscretionary Contribution$11,385,801

×

MeritAward

Program$20,000,000

ReadingAllocation

$101,923,720

ESE Guaranteed

Allocation$981,724,365

Gross State,Local, and

Federal FEFP$13,812,347,768

Required LocalEffort (5.314)

$7,801,236,524

Net StateFEFP

$5,103,191,069

SupplementalAcademicInstruction

$637,781,383

Safe Schools$67,260,840

0.748 MillCompression$146,902,367

2009-10 FEFP Calculation

Weighted FTEStudents

2,802,487.98

ProgramWeights

Base StudentAllocation

(BSA)$3,630.62

District CostDifferential

(DCD)Calculation

BaseFunding

$10,177,089,512

DecliningEnrollmentAllocation

$23,105,233

SparsitySupplement$35,822,046

= × × =

+ + + +

+ +

=

=

+ +

SchoolRecognition

Program$129,914,030

=

+

+Class SizeReduction

$2,845,578,849 –

DJJSupplemental

Allocation$10,258,490

+

+

+State FiscalStabilizationAllocation

$907,920,175

InstructionalMaterials

$216,031,121

TeachersLead

$33,283,309

StudentTransportation$428,931,491+ + +

Total StateFunding

$8,078,683,948

MinimumGuarantee

$12,927,915 +

9

Authority:s.1011.62(1)(a),

F.S.

FTEStudents(UFTE)

The 2009-10 unweighted student enrollment projection is 2,608,006.73

This represents a decrease of 9,999.73 or 0.38% students from 2008-09.

1010

Unweighted FTE Programs

101 - Basic, Grades K-3

102 - Basic, Grades 4-8

103 - Basic, Grades 9-12

111 - Basic, Grades K-3 with ESE Services

112 - Basic, Grades 4-8 with ESE Services

113 - Basic, Grades 9-12 with ESE Services

130 - ESOL

254 - ESE, Level IV

255 - ESE, Level V

300 - Career, Grades 9-12

11

Appropriations Act

ProgramWeights

X

Program weights recognize varying program costs

Basic, Grades K-3 (101) 1.074 Basic, Grades 4-8 (102) 1.000 Basic, Grades 9-12 (103) 1.033 ESE, Level IV (254) 3.520ESE, Level V (255) 4.854ESOL (130) 1.124Career, Grades 9-12 (300) 1.050

Students who receive ESE services but are not in ESE Level IV or V programs are reported as Basic Program Students in the appropriate grade level.

Basic K-3 with ESE services (111) 1.074 Basic 4-8 with ESE services (112) 1.000 Basic 9-12 with ESE services (113) 1.033

12

Authority:s.1011.62(1)(d),

F.S.

WeightedFTE

Students(WFTE)

The 2009-10 weighted student enrollment projection is 2,802,487.98. This represents a decrease of 13,364.75 or (.47%) weighted FTE students from 2008-09.

This includes special add-ons for:

•Isolated Schools Supplement

•Small District ESE Supplement

•Advanced Placement (AP)

•International Baccalaureate (IB)

•Advanced International Certificate of

Education (AICE)

•Industry certified career and professional

academy programs

•Florida Virtual School Additional FTE for

students who are also enrolled in a school

district

•Group 2 over cap

=

13

Authority:s.1011.62(1)(b),

F.S.

BaseStudent

Allocation(BSA)

The Base Student Allocation (BSA) is determined annually by the Legislature in the General Appropriations Act.

Funding Summary:2009-10 $3,630.622008-09 $3,886.14Decrease ($255.52) or (6.58%)

X

14

Authority:s.1011.62(2), F.S.

District CostDifferential

(DCD)

The District Cost Differential (DCD) is an adjustment that recognizes differences in the cost of living among the school districts.

X

15

Authority:s.1011.62, F.S.

Base Funding

=

Weighted FTE x BSA x DCD = Base Funding

Funding Summary:2009-10 $10,177,089,5122008-09 $10,942,625,443Decrease (7.00%)

Charter School Revenue Estimating Worksheet – Base Funding

16

1 (Insert district number in cell A1, enter, then strike F9. Your district data then pulls from Calculation Detail Sheets)

School District: Alachua

1. 2009-10 FEFP State and Local Funding

Base Student Allocation2009-10

Number Program Weighted Base Fundingof FTE Cost FTE WFTE x

Factor (b) x (c) BSA x DCD(b) (c) (d) (e)

101 Basic K-3 1.074 0.0000 -$ 111 Basic K-3 with ESE Services 1.074 0.0000 -$ 102 Basic 4-8 1.000 0.0000 -$ 112 Basic 4-8 with ESE Services 1.000 0.0000 -$ 103 Basic 9-12 1.033 0.0000 -$ 113 Basic 9-12 with ESE Services 1.033 0.0000 -$ 254 ESE Level 4 (Grade Level PK-3 ) 3.520 0.0000 -$

ESE Level 4 (Grade Level 4-8) 3.520 0.0000 -$ ESE Level 4 (Grade Level 9-12) 3.520 0.0000 -$

255 ESE Level 5 (Grade Level PK-3 ) 4.854 0.0000 -$ ESE Level 5 (Grade Level 4-8) 4.854 0.0000 -$ ESE Level 5 (Grade Level 9-12) 4.854 0.0000 -$

130 ESOL (Grade Level PK-3) 1.124 0.0000 -$ ESOL (Grade Level 4-8) 1.124 0.0000 -$ ESOL (Grade Level 9-12) 1.124 0.0000 -$

300 Career Education (Grades 9-12) 1.050 0.0000 -$

Totals 0.00 0.0000 -$

Revenue Estimate Worksheet for___________Charter School

0.9793

(a)

Based on the Second Calculation of the FEFP 2009-10 as of 7/28/09

Program

District Cost Differential: $3,630.62

17


DecliningEnrollment

Supplement

In those districts where there is a decline between prior year and current year student enrollment, 25% of the decline is funded.

Funding Summary:2009-10 $23,105,2332008-09 $46,084,243Decrease ($22,979,010) or (49.86%)

+

18


SparsitySupplement

Provides $35,822,046 for a Sparsity Supplement to recognize differences in sparsity of student population.

Eligibility is limited by proviso in the General Appropriations Act to districts with 20,000 or fewer UFTE students.

Eligible districts’ sparsity supplement funds are adjusted for district wealth and potential funds per FTE.


+

19

Authority:1011.62(5), F.S.

0.748 Mill DiscretionaryCompression

Provides $146,902,367 to fund any difference between

(1) the amount generated by a 0.748* mill levy and

(2) an amount equal to the state average multiplied by district’s unweighted student enrollment.

Funding Summary:2009-10 $146,902,367

*If any school district chooses to levy an amount not less than 0.498 mills and less than 0.748 mills, a supplement shall be calculated on the 0.498 mills.

+

20

Provides $11,385,801 for Lab School Discretionary Contribution

Lab Schools and the Florida Virtual School (FVS) are separate school districts for purposes of FEFP funding.

The funds for the lab schools and the FVS are authorized in lieu of discretionary local tax revenue.

The Florida Virtual School funding is based on the maximum allowable per student discretionary millage times 95% of the current year’s taxable value for school purposes. This amount is then multiplied by the prorated FTE of the Virtual School.

Funding Summary:2009-10 $11,385,8012008-09 $6,269,108Increase $5,116,693 or 81.62%

Lab SchoolDiscretionaryEqualization Authority:

s.1002.32(9)(a), F.S.

s.1002.37(3)(f), F.S.

21

Authority:Appropriations

Act1011.62(6)

Safe Schools

Provides $67,260,840 for Safe School activities.

Minimum allocation is $65,387

Two-thirds is allocated based on each district’s crime index published by Florida Department of Law Enforcement

One-third is allocated based on the district’s unweighted student enrollment.


+

22

Provides $981,724,365 for educational programs and services for exceptional students who would have been funded in Levels I, II, or III in school year 1999-2000.

These exceptional students will also receive weighted FTE funding in the FEFP, using the appropriate Basic Program weight for their grade level.

The ESE Guaranteed Allocation will not be recalculated during the school year.

Funding Summary:2009-10 $981,724,3652008-09 $1,056,618,468Decrease ($74,894,103) or (7.09%)

+ Authority:s.1011.62(1)(e),

F.S.

ESEGuaranteedAllocation

Charter School Revenue Estimating Worksheet – ESE GA

23

Matrix Guarantee2. ESE Guaranteed Allocation: FTE Level Per Student

Additional Funding from the 251 975$ -$ ESE Guaranteed Allocation. 252 3,147$ -$ Enter the FTE from 111,112, 253 6,422$ -$ & 113 by grade and matrix 251 1,093$ -$ level. Students who do not 252 3,265$ -$ have a matrix level should be 253 6,540$ -$ considered 251. This total 251 778$ -$ should equal all FTE from 252 2,950$ -$ programs 111, 112 & 113 above. 253 6,225$ -$

Total FTE with ESE Services 0.00 Total from ESE Guarantee -$

PK-3

LevelPK-3

PK-3

4-8

4-8

9-129-12

Grade

4-8

9-12

24

Authority:s.1011.62(1)(f),

F.S.

SupplementalAcademicInstruction

Provides $637,781,383 for Supplemental Academic Instruction (SAI).

First priority for use of these funds is the provision of supplemental intensive instruction, consistent with the Sunshine State Standards, including summer school and intensive English immersion instruction, for students in grades 3 and 10 who scored Level I on the FCAT.

The SAI allocation will not be recalculated during the school year.


+

25

Authority:s.1011.62(9),

F.S.

ReadingAllocation

Provides $101,923,720 for a K-12 comprehensive, district-wide system of research-based reading instruction.


+

Charter School Revenue Estimating Worksheet – SAI & Reading

26

3. Supplemental Academic Instruction:District SAI Allocation 7,705,156$ Per Studentdivided by district FTE 26,900.16 286.44$ -$ (with eligible services)

4. Reading Allocation: Charter Schools should contact their school district sponsor regarding eligibility and distribution of reading allocation funds.

27

Authority:1012.225, F.S.

MERIT AWARD PROGRAM

(MAP)

Provides $20,000,000 to assist school districts with implementation of performance pay policies for instructional personnel and school based administrators in accordance with the requirements of law.

Funds are allocated on Base Funding.


+

28

Provides $10,258,490 for Department of Juvenile Justice (DJJ) Supplemental Allocation.

These funds are used to supplement other sources of funding for students in juvenile justice education programs.

The allocation is based on the WFTE in the juvenile justice education programs times both the state average class size reduction factor ($896.83) and the district cost differential.

Funding Summary:2009-10 $10,258,4902008-09 $10,502,092Decrease ($243,602) or (2.32%)

DJJ Supplemental

Allocation

Authority:1011.62(10)

+

29


Florida Teachers

Lead

Provides $33,283,309 for Florida Teachers Lead Program Appropriation.

Funds appropriated for the Florida Teachers Lead Program Stipend are provided to purchase classroom materials and supplies used in the instruction of students in kindergarten through grade 12 of the public school system.

Until 2009-10, Florida Teachers Lead Program was funded as a Categorical Program.


+

30


Student Transportation

Provides $428,931,491 for Student Transportation.

The Student Transportation funding formula provides funds for school district transportation based on each district's pro rata share of state transported students.

• Additional funding is provided for the transportation of certain disabled students.

• Adjustments are made for cost of living differences, percent of population outside of urban centers, and an efficiency factor that is based upon the average number of eligible students transported per bus in daily service to encourage greater bus utilization.

• Until 2009-10, Student Transportation was funded as a Categorical Program.

Funding Summary:2009-10 $428,931,491 2008-09 $460,903,559Decrease ($31,972,068) or (6.94%)

+

31

Authority:s.1011.67, F.S.,

and s. 1006.40(1), F.S.

InstructionalMaterials

Provides $216,031,121 for Instructional Materials.

$208,776,893 is available for instructional materials growth and maintenance. Growth will be funded at $296.81 per FTE and maintenance will be prorated from the remaining funds. Reimbursement to public community colleges or universities for instructional materials used by dual enrolled students is paid by each district.

From the total growth and maintenance allocation $11,908,421 is provided for Library Media and $3,254,969 is provided for purchase of Science Lab Materials and Supplies.

Until 2009-10, Instructional Materials was funded

as a Categorical Program.


+

32

Authority:American Recovery

andReinvestment Act

State Fiscal StabilizationAllocation

Provides $907,920,175 for the State Fiscal Stabilization Allocation.

+American Recovery and Reinvestment Act (ARRA) funds. Each Fund is prorated on base FEFP funds and included in the Total FEFP funds.

State Fiscal Stabilization Allocation (Education)

$875,025,819

State Fiscal Stabilization Allocation (Discretionary)

$32,894,356

33


MinimumGuarantee

Provides $12,927,915 for a minimum guaranteed level of funding.

Provides no greater than a 10 percent reduction per unweighted full-time equivalent (UFTE) student compared to the amount per UFTE funded in the 2008-2009 FEFP.

Funding Summary:2009-10 $12,927,9152008-09 $ 0Increase $12,927,915

+

34

The sum of all the FEFP components in the preceding slides is the Gross State, Local, and Federal FEFP.

Funding Summary:2009-10 $13,812,347,7682008-09 $13,131,502,537Increase $680,845,231 or 5.18%

= Authority:s.1011.62(11)(a),

F.S.

Gross State,Local, and

Federal FEFP

35


F.S.

Required Local Effort

(RLE)

Required Local Effort (RLE) is the amount that each district provides annually toward the cost of the Florida Education Finance Program.

The Legislature prescribes the aggregate RLE for all school districts collectively as an item in the General Appropriations Act.

The total adjusted amount for RLE is $7,801,236,524. This represents a state average millage rate of 5.314. The millage rate is reduced for any district with ad valorem tax proceeds exceeding 90 percent of the district’s FEFP formula entitlement.

Funding Summary:2009-10 $7,801,236,5242008-09 $8,249,604,587Decrease ($448,368,063) or (5.44%)

-

36

The Net State FEFP is the Gross State, Local, and Federal FEFP less the Required Local Effort and Federal Dollars.


= Authority:s.1011.62(11)(b)

F.S.

Net StateFEFP

37

Authority:Appropriations

Act and1001.453(2)

s.1008.36, F.S.

Discretionary Lottery / School

Recognition

The total appropriation is $129,914,030, all of which goes to the allocation for School Recognition Awards.

School Recognition Awards are $75 per student.

Any remaining funds are allocated based on each district’s base funding.


+

Charter School Revenue Estimating Worksheet – Other FEFP Components

38

6A. Divide school's Weighted FTE (WFTE) total computed in (d) above: by district's WFTE: 28,780.59to obtain school's WFTE share. 0.0000%

6B. Divide school's Unweighted FTE (UFTE) total computed in (b) above: by district's UFTE: 26,900.16to obtain school's UFTE share. 0.0000%

6C. Divide school's High School Unweighted FTE (UFTE) total computed in (b) above: by district's UFTE: 26,900.16 0.0000%to obtain school's UFTE share.

Refer to Note:7. Other FEFP (WFTE share) (a) 1,276,912 x 0.0000% -$

Applicable to all Charter Schools:Declining Enrollment 401,002Sparsity Supplement 0Minimum Guarantee 0

Program Related Requirements:Safe Schools 875,910Lab School Discretionary 0

0.00

0.0000

0.00

Charter School Revenue Estimating Worksheet – Other FEFP Components

39

8. Discretionary Local Effort (WFTE share) (d) 9,723,344 x 0.0000% -$

9. Discretionary Millage Compression Allocation.748 mills (UFTE share) (b) 2,292,432 x 0.0000% -$

10. State Fiscal Stabilization Fund Entitlement (WFTE share) (a) 9,128,940 x 0.0000% -$

11. Instructional Materials Allocation (UFTE share) (b) 2,143,261 x 0.0000% -$ Science Laboratory Materials (high school only) (c) 33,264 x 0.0000% -$ Dual Enrollment Instructional Materials Allocation (See footnote i below)

12. Student Transportation (e)

13. Florida Teachers Lead Program Stipend (f)

14. Food Service Allocation (g)

15. Performance Pay Plan Funds to be distributed at a later date.

Total -$

Charter schools should contact their school district sponsor regarding whether the entitlement is from State Fiscal Stabilization Funds or the General Fund. See footnote h below.

Class Size Reduction Categorical

Class Size Reduction is now the only major categorical.


Charter School Revenue Estimating Worksheet – Class Size Reduction

41

5. Class size Reduction Funds:

Weighted FTE aggregated from input in Section 1 DCD Allocation factors

PK - 3 0.0000 X 0.9793 X 1311.73 = 0

4-8 0.0000 X 0.9793 X 894.73 = 0

9-12 0.0000 X 0.9793 X 896.89 = 0

Total 0.0000 * Total Class Size Reduction Funds -$

(*Total FTE should equal total in Section 1, column (d).)

42


F.S.

AdministrativeFee

School district must provide certain services to charter schools in exchange for withholding an administrative fee.

•Contract management

•FTE and data reporting

•ESE administration

•Test administration

•Information services

•Other services related to the federal lunch program

43


F.S.

AdministrativeFee Calculation

Total fee shall be calculated on up to 5 percent of the available funds including:

•FEFP, state and local

•District Discretionary Lottery

•Discretionary Millage

•Class Size Reduction (Categorical)

A sponsor may only withhold up to 5 percent for charter schools with an enrollment up to 500 students. If more than 500 students, the difference between the total fee calculation and the amount to be withheld may only be used for capital outlay purposes as specified in s. 1013.62(2), F.S.

Contact Information

Office of Funding and Financial Reporting

(850) 245-0405

Martha Haynes, Administrator

[email protected]

Documents

1 The FLORIDA EDUCATION FINANCE PROGRAM (FEFP) and Charter Schools Florida’s Charter School Conference November 18, 2009