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2015-16 FUNDING FOR FLORIDA SCHOOL DISTRICTS STATISTICAL REPORT The Funding for Florida School Districts Statistical Report is a description of 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 of this report are encouraged to reproduce this document for their own use. This report is available at http://www.fldoe.org/fefp . TABLE OF CONTENTS 1 1 OVERVIEW OF SCHOOL DISTRICT FUNDING Article IX, section 1 of the Florida Constitution establishes the State of Florida’s commitment to funding grades 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 (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 o f the student population.

The FEFP is the primary mechanism for funding the operating costs of Florida school districts . As noted herein, 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 and by a district cost differential 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 Allocation and Exceptional Student Education (ESE) Guaranteed Allocation, which are explained on pages 18 and 19.

Scholarship payments for education provided by private schools are available pursuant to the provisions of three programs. 1 1002.395, Florida Statutes (F.S.), up to $447 million in tax credits for participating corporations is authorized for 2015-16. In order to be eligible for Florida tax credit scholarships, a student must have been reported for funding in a school district during the prior October and February surveys or received a scholarship from an eligible nonprofit scholarship-funding organization during the previous school year.

Source of Funds for School Districts – The following paragraphs provide background information regarding financial support for grades K-12 education in Florida. School districts in 2013-14 received 41.71 percent of their financial support from state sources, 45.93 percent from local sources (including the Required Local Effort portion of the FEFP) and 12.36 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 2015- 16 FEFP total $7,758,617,374. Included in this total is $7,488,209,041 from the General Revenue Fund, $219,369,431 from the Educational Enhancement Trust Fund and $51,038,902 from the State School Trust Fund. 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, $3,040,910,760 is provided in the class size reduction allocation for operations. Included in this amount is $2,850,973,306 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, which includes the net proceeds of the Florida Lottery and the tax proceeds on slot machines in Broward and Miami-Dade counties. The amount of $134,582,877 was appropriated from the Educational Enhancement Trust Fund for the District Lottery and School Recognition Program. Lottery proceeds were also used to fund the $155,820,162 appropriation that provides the cash and debt service requirements for the Classrooms First and 1997 School Capital Outlay Bond Program, $151,262,548 for debt service for the Class Size Reduction and Educational Facilities Lottery Revenue Bond Program and $79,157,830 for school district workforce education, as defined in section 1004.02(25), F.S. Article IX, section 1 of the Florida Constitution establishes a limit of 18 students in PreK through grade 3 classrooms, 22 students in grades 4-8 classrooms and 25 students in grades 9-12 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, section 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 or CO&DS funds. Additionally, Article XII, section 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 “race track funds,” which are collected by the Florida Department of Revenue and divided equally among Florida counties, in accordance with Article VII, section 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 section 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 section 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 $7,605,422,572 as adjusted required local effort for 2015-16. Each district’s share of the state total required 2 2 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 (the 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 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 2015 tax roll provided by the Florida Department of Revenue, the Commissioner certified the required millage of each district on July 14, 2015. The state average millage was set at 4.984 and certifications for the 67 school districts varied from 5.132 mills (Gulf) to 1.802 mills (Monroe) due to the assessment ratio adjustment and the 90 percent limitation. The 90 percent limitation reduced the required local effort of seven districts. The districts and their adjusted millage rates were: Collier (3.229), Franklin (3.551), Martin (4.848) , Monroe (1.802), Sarasota (4.504), Sumter (3.791) and Walton (2.707).

In accordance with section 1011.62(4)(e), F.S., the Florida Department of Education 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 2015 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:

3 3  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, computer s, 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 or to facilitate the access to and the use of a school district ’s digital classroom plan pursuant to section 1011.62, F.S.

In addition, section 1011.71(5), F.S., authorizes school boards to expend up to $100 per unweighted FTE student from revenue generated by the 1.5 mill capital outlay millage levy for:

4 4 Sections 1011.71(9) and 1011.73(2), F.S., provide for an additional levy, not to exceed four years, for 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 10-mill limit established by the state constitution.

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, section 12 of the Florida Constitution, section 200.001(3)(e), F.S., and sections 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 Section 1011.62(4), F.S. Commissioner Operating Prior Period Funding Adjustment Section 1011.62(4)(e), F.S. Commissioner Operating Current Operati ng Discretionary – Maximum 0.748 Mills Section 1011.71(1), F.S. School Board Operating Local Capital Improvement – Maximum 1.50 Mills Section 1011.71(2), F.S. School Board Capital improvements Capital Improvement Discretionary – Maximum 0.25 Mills Sectio n 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 ) Section 1011.73(1), F.S. Voter Referendum Not specified Additional Millage (Not to Exceed Four Years) Section 1011.73(2), F.S. Voter Referendum Not specified Debt Service Section 200.001(3)(e) , F.S. ; Article VII , section 12 of the Florida Constitution Voter Referendum Debt service School boards are authorized under section 212.055(6), F.S., to levy a sales surtax of up to 0.5 percent for 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, 5 5 land improvement, design and related engineering costs. Additionally, the plan shall include the costs of retrofitting 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 section 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 2015-16, the contribution for the discretionary operating millage is $16,215,809 (2015-16 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 No Child Left Behind programs, which establish accountability measures for public schools to ensure that students in all schools are reaching proficiency in reading and math; 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 27); and Carl D. Perkins Vocational 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. 6 6 FLORIDA EDUCATION FINANCE PROGRAM (FEFP) LEGAL AUTHORIZATION Part II of chapter 1011, F.S.; chapter 2015-232, Laws of Florida (L.O.F.) (2015-16 General Appropriations Act); chapter 2015-222, L.O.F.

2015-16 FEFP APPROPRIATION $10,934,111,011 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 least the requirements cited below:

7 7 DISTRIBUTING STATE DOLLARS Overview – The amount of Gross State and Local FEFP Dollars for each school district is determined in the following manner: FTE Students  Program Cost Factors = Weighted FTE Students Weighted FTE Students  Base Student Allocation (BSA)  District Cost Differential (DCD) = Base Funding Base Funding + DJJ Supplement + Declining Enrollment Supplement + Sparsity Supplement + State -Funded 0.748 Mills Safe Readi ng Discretionary + Discretionary + Schools + Program Contribut ion Compression + Teachers Classroom Supply Assistance Supplemental ESE Guaranteed Instructional Academic + Allocation + Materials Instruction + + Federally Connected + = Student Supplement Student Virtual Digital Transportation + Education + Clas srooms Contribution Allocation Gross State and Local FEFP Dollars 8 8 =+= �7�K�H� �1�H�W� �6�W�D�W�H� �)�(�)�3� �$�O�O�R�F�D�W�L�R�Q� �I�R�U� �W�K�H� �V�X�S�S�R�U�W� �R�I� �V�F�K�R�R�O� �G�L�V�W�U�L�F�W� �H�G�X�F�D�W�L�R�Q� �D�F�W�L�Y�L�W�L�H�V� �L�V� �G�H�U�L�Y�H�G� �I�U�R�P� �*�U�R�V�V� �6�W�D�W�H� �D�Q�G� �/�R�F�D�O� �)�(�)�3� �G�R�O�O�D�U�V� �L�Q� �W�K�H� �I�R�O�O�R�Z�L�Q�J� �P�D�Q�Q�H�U��� Gross State and Required Gross State Local FEFP – Local = FEFP Effort Gros s State FEFP Net State FEFP Allocation Adjustments + = �7�K�H� �*�U�R�V�V� �6�W�D�W�H� �D�Q�G� �/�R�F�D�O� �)�(�)�3� �G�R�O�O�D�U�V��� �O�H�V�V� �W�K�H� �5�H�T�X�L�U�H�G� �/�R�F�D�O� �(�I�I�R�U�W��� �U�H�V�X�O�W� �L�Q� �W�K�H� �*�U�R�V�V� �6�W�D�W�H� �)�(�)�3� �G�R�O�O�D�U�V ��� �$�G�M�X�V�W�P�H�Q�W�V��� �Z�K�H�W�K�H�U� �S�R�V�L�W�L�Y�H� �R�U� �Q�H�J�D�W�L�Y�H��� �D�U�H� �W�K�H�Q� �D�G�G�H�G� �W�R� �R�E�W�D�L�Q� �W�K�H� �1�H�W� �6�W�D�W�H� �)�(�)�3� �$�O�O�R�F�D�W�L�R�Q��� �7�K�H� �7�R�W�D�O� �6�W�D�W�H� �$�O�O�R�F�D�W�L�R�Q� �I�R�U� �W�K�H� �V�X�S�S�R�U�W� �R�I� �V�F�K�R�R�O� �G�L�V�W�U�L�F�W� �H�G�X�F�D�W�L�R�Q� �D�F�W�L�Y�L�W�L�H�V� �L�V� �G�H�U�L�Y�H�G� �I�U�R�P� �W�K�H� �1�H�W� �6�W�D�W�H� �)�(�)�3� �$�O�O�R�F�D�W�L�R�Q� �L�Q� �W�K�H� �I�R�O�O�R�Z�L�Q�J� �P�D�Q�Q�H�U��� Net State Categorical Total FEFP + Program = State Allocation Funds 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.

The following sections describe each component of the funding formula.

The last section of this document presents the 2015-16 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 varies with the school and student as shown below.

(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 Student Education (ESE) program – 720 hours of instruction prekindergarten Exceptional 9 9 (2) Double-session school or a school using an experimental calendar approved by the Florida Department of Education 10 10 by a student during the summer term. The Florida Legislature did not appropriate funds for this purpose in 2015 - 16.

Students in grades K-12 who are enrolled for more than six semesters in exploratory courses designed to give students initial exposure to a broad range of occupations to assist them in preparing their academic and occupational plans and practical arts courses as defined in section 1003.01(4)(a), F.S., shall not be counted as FTE students for this 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 will be eligible for Program 300 weighted funding.

Rule 6A-1.0451(4), Florida Administrative Code (F AC), 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 . 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 2015-16 school year and these surveys are scheduled fo r July 6-10, 2015; October 12-16, 2015 ; February 8-12, 2016; and June 13-17, 2016.

The Commissioner has the authority to establish for any school district or school an alternate period for an FTE student membership survey within nine 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 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 the rule 6A-1.0451, FAC, district school boards are required to request alternate FTE surveys for Florida Department of Juvenile Justice (D JJ) 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 Florida Administrative Code.

A student in DJJ programs and cooperative education or other types of programs incorporating on-the-job training, including apprenticeship, shall not be counted for more than 25 hours per week in all programs.

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 the 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:

11 11 12 12 13 13 Small, Isolated High School Supplement High 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. This supplement is allocated to each eligible school that attained a state accountability performance grade of “C” or better for its most recent school grade. Districts with qualifying schools must levy the maximum discretionary operating millage in orde r 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 Advanced Placement Subject examination, provided he or she has been taught in an AP class in the prior year. 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 may also earn an additional 0.16 if he or 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, sections 1011.62( 1)(l), (m), (n) and (o) F.S., require districts to distribute bonuses to certain classroom teachers as follows:

14 14 the maximum bonus shall be $3,000. Bonuses awarded under this paragraph shall be in addition to any regular wages or other bonu es the teacher received or is scheduled to receive. For such courses, the teacher shall earn an additional bonus of $50 for each student who has a qualifying score up to the maximum of $3,000 in any given school year.

Career and Professional Education Act (CAPE) Pursuant to section 1011.62(1)(o), F.S., an additional value of 0.025 FTE student membership 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 student membership shall be calculated for each student who completes a career-themed course as defined in section 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 the Florida Administrative Code. 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 Florida Department of Education 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 sections 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, and 1.0 FTE student membership shall be calculated for CAPE Acceleration Industry Certifications that articulate for 30 or more college credit hours pursuant to CAPE Acceleration Industry Certifications approved by the Commissioner pursuant to sections 1003.4203(5)(b) and 1008.44, F.S.

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 State Board of Education shall include the assigned values on the CAPE Industry Certification Funding List, in accordance with the Florida Administrative Code. Such value shall be added to the total FTE student membership for grades 6 through 12 in the subsequent year for courses that were not provided through dual enrollment. Industry certifications earned through dual enrollment must be reported and funded pursuant to section 1011.80, F.S.

Section 1011.62(1)(o), F.S., provides for the following teacher bonuses from the industry certification additional FTE student calculation:

 $25 for each student taught by a teacher who provided instruction in a course that led to the 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 attainment of an industry certification on the CAPE Industry Certification Funding List with a weight of 0.2, 0.3, 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 may not exceed $2,000 in any given school year and is in addition to any regular wages or other bonus es 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 section 1003.4281, F.S., and an additional 0.50 FTE for each student who earns 24 credits and graduates one year or more in advance of the student’s cohort pursuant to section 1003.4281, F.S.

15 15 Base Student Allocation The base student allocation from state and local funds is determined annually by the Florida Legislature and is a component in the calculation of Base Funding. For the 2015-16 fiscal year, the base student allocation is $4,154.45 .

District Cost Differential Section 1011.62(2), F.S., requires the Commissioner to annually compute District Cost Differentials (DCDs) 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 sudden changes in the index.

The following DCDs were established for 2015-16: Alachua 0.9804 Liberty 0.9392 Baker 0.9764 Madis on 0.9246 Bay 0.9659 Manatee 1.0053 Bradford 0.9719 Marion 0.9571 Brevard 1.0009 Martin 1.0072 Broward 1.0254 Monroe 1.0166 Calhoun 0.9322 Nassau 0.9896 Charlotte 0.9858 Okaloosa 0.9881 Citrus 0.9520 Okeechobee 0.9702 Clay 0.9928 Orange 1.0004 Collier 1.0246 Osceola 0.9850 Columbia 0.9554 Palm Beach 1.0319 Mia mi -Dade 1.0166 Pasco 0.9885 DeSoto 0.9762 Pinellas 1.0051 Dixie 0.9375 Polk 0.9795 Duval 1.0117 Putnam 0.9626 Escambia 0.9722 St. Johns 0.9864 Flagler 0.9532 St. Lucie 0.9955 Franklin 0.9224 Santa Rosa 0.9630 Gadsden 0.9470 Sarasota 1.0123 Gilchrist 0.9546 Seminole 0.9926 Glades 0.9707 Sumter 0.9608 Gulf 0.9411 Suwannee 0.9321 Hamilton 0.9317 Taylor 0.9267 Hardee 0.9681 Union 0.9633 Hendry 0.9783 Volusia 0.9701 Hernando 0.9727 Wakulla 0.9548 Highlands 0.9522 Walt on 0.9677 Hillsborough 1.0080 Washington 0.9377 Holmes 0.9360 Wash. Special 0.9377 Indian River 0.9978 FAMU 0.9630 Jackson 0.9296 FAU – Palm Beach 1.0319 Jefferson 0.9409 FAU – St. Lucie 0.9955 Lafayette 0.9261 FSU – Broward 1.0254 Lake 0.9727 FSU – Leon 0.9630 16 16 Lee 1.0114 UF 0.9804 Leon 0.9630 Florida Virtual School 1.0000 Levy 0.9533 Base Funding Base Funding is derived from the product of the weighted FTE students, multiplied by the Base Student Allocation and the District Cost Differential.

Florida Department of Juvenile Justice (DJJ) Supplement The total K-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. Declining Enrollment Supplement The declining enrollment supplement is determined by comparing the unweighted FTE for the current year to the unweighted FTE of the prior year . In those districts where there is a decline in unweighted FTE, 25 percent of the decline is multiplied by the prior-year base funding per unweighted FTE. This amount is the declining enrollment supplement for the district.

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 $52,800,000 statewide for the 2015-16 fiscal year.

State-Funded Discretionary Contribution Developmental Research Schools (lab schools) and the 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 nonvoted discretionary millage for operations pursuant to section 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 section 1011.62(5), F.S. If any school district chooses to levy an amount not less than 0.498 mills but less than 0.748 mills, a compression supplement shall be 17 17 calculated on a levy of 0.498. If a 0.498 levy generates an amount of funds per unweighted FTE student that is less than the state average amount per unweighted FTE student for 0.498 mills, the school district shall receive a discretionary millage compression supplement that, when added to the funds generated by a 0.498 mill levy, would be equal to the state average as provided in section 1011.62(5), F.S.

Safe Schools An amount of $64,456,019 was appropriated for Safe Schools activities for the 2015-16 fiscal year. The funds are to be allocated so that each district is guaranteed a minimum of $62,660. From the remaining appropriation, 67 percent shall be allocated based on the latest official Florida Crime Index provided by the Florida Department of Law Enforcement and 33 percent shall be allocated based on each district’s share of the state’s total unweighted student enrollment. Safe Schools activities include: (1) after-school programs for middle school students; (2) middle and high school programs for correction of specific discipline problems; (3) other improvements to enhance the learning environment, including implementation of conflict resolution strategies; (4 ) behavior-driven intervention programs that include anger and aggression management strategies; (5) alternative school programs for adjudicated youth that may include a web-based virtual system that results in mastery and certification, competency or credentials in the following interrelated counseling disciplines necessary for success in education and the work environment, including adjustment, educational, employment and optimal mental health areas that will include, but are not limited to, anger and impulse control, depression and anxiety, self-esteem, respect for authority, personal behavior, goal setting, time and stress management, social and workplace adjustment, substance use and abuse, workplace soft skills, communication skills, work ethic, the importance of timeliness, attendance and the self-marketing skills for future educational and/or employment opportunities; (6) suicide prevention programs; (7) bullying prevention and intervention; (8) school resource officers; and (9) detection dogs. Each district shall determine, based on a review of its existing programs and priorities, the amount of its total allocation to use for each authorized Safe Schools activity.

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 2015-16 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 .

From these funds, at least $15,000,000 shall be used to provide an additional hour of intensive reading instruction beyond the normal school day for each day of the entire school year for the students in the 300 lowest performing elementary schools based on the state reading assessment pursuant to sections 1008.22(3) and 1011.62(9), F.S. 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 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 section 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 $648,910,576 for the 2015-16 fiscal year. From these funds, at least $75,000,000, together with funds provided in the district’s research-based reading instruction allocation and other available funds, shall be used by districts with one or more of the 300 lowest performing elementary schools based on the statewide, standardized English Language Arts assessment to provide an additional hour of instruction beyond the normal school day for each day of the entire school year for intensive reading instruction for the students in each of these schools . 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 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.

18 18 The Florida Department of Education shall provide guidance to school districts for documentation of the expenditures for the additional hour of instruction to ensure that all local, state and federal funds are maximized for the total instructional program. School districts shall submit a report to the Florida Department of Education in a format prepared by the department that includes summary information, including funding sources, expenditures and student outcomes for each of the participating schools, which shall be submitted to the Speaker of the House, President of the Senate and Governor by September 30, 2016. Pursuant to section 1008.32, F.S., the Florida State Board of Education shall withhold funds from a school district that fails to comply with this requirement.

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 $959,182,058 for the 2015-16 fiscal year are not recalculated during the year. School districts that have provided education services in 2014-15 for exceptional education students who are residents of other districts shall not discontinue providing such services without the prior approval of the Florida Department of Education.

Instructional Materials Funds in the amount of $225,830,113 are provided to purchase instructional materials. This includes $165,000,000 to purchase instructional content, as well as electronic devices and technology equipment and infrastructure . The remainder is for core subject instructional materials. Instructional Materials funding also provides $11,925,049 for library media materials, $3,259,514 for science lab materials and supplies, $10,109,552 for dual enrollment instructional materials and $3,048,661 for digital instructional materials for students with disabilities. The funds are allocated to the districts based on the formula in section 1011.67, F.S.

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 grades K-12 unweighted FTE student enrollment. Pursuant to section 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 $45,286,750 was allocated for the Florida Teachers Classroom Supply Assistance Program in 2015-16. In 2013, the Florida Legislature changed the name of the Florida Teachers Lead Program to the Florida Teachers Classroom Supply Assistance Program.

Student Transportation To provide the equitable distribution of funds for safe and efficient transportation services in school districts in support of student learning, $429,530,450 was appropriated for Student Transportation in 2015-16. The formula for allocating the funds is outlined in section 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 th at 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.

Virtual Education Contribution The virtual education contribution shall be allocated pursuant to the formula provided in section 1011.62(11), F.S. The contribution shall be based on $5,230 per FTE student.

19 19 Digital Classrooms Allocation Funds in the amount of $60,000,000 are provided to school districts to support school and district efforts and strategies to improve outcomes related to student performance by integrating technology in classroom teaching and learning. The amount of $250,000 shall be allocated to each district and the remaining balance shall be allocated based on each school district’s share of the total grades K-12 unweighted FTE student enrollment.

Pursuant to section 1011.62(12), F.S., each district school board must adopt a district digital classrooms plan that meets the unique needs of students, schools and personnel, and submit the plan for approval to the Florida Department of Education. This plan must be within the general parameters established in the Florida digital classrooms plan pursuant to section 1001.20, F.S., and the funds must be used to support the implementation of these plans. Plans must be submitted to the department by October 1, 2015.

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 section 1011.62(13), 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 section 1011.71(2), F.S. The total allocation for the Federally Connected Student Supplement for 2015-16 is $12,404,401.

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 F EFP is calculated as described in the following paragraphs.

Adjusted required local effort from ad valorem taxes for 2015-16 was set in the Second Calculation at $7,605,790,301. Using the certified 2015 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 2-3, th e certified millage rates of seven districts were reduced in accordance with this provision.

The amount produced by applying the average computed required local effort millage rate of 4.984 to the certified tax roll is adjusted by an equalization factor for each district in accordance with section 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 2, Local Support).

20 20 As explained on page 6, developmental research schools and the 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 Florida Department of Education is authorized to make prior-year 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.

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 equi ty in the distribution of available dollars.

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, section 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 grades P reK-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 exceeds the maximums cited above. Up to three students may be assigned to a teacher in grade grou p K-3. Up to five students may be assigned to a teacher in grade groups 4-8 and 9-12. The district school board must develop a plan for the school to be in full compliance by the next October student survey.

For 2015-16, the class size reduction appropriation is $3,040,910,760 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 2015-16 fiscal year for the operating categorical program are as follows: $1,313.27 (grades PreK-3), $895.79 (grades 4-8) and $897.95 (grades 9-12) per weighted FTE student.

District Discretionary Lottery and Florida School Recognition Program Funds An amount of $134,582,877 was appropriated for school recognition funds and district discretionary lottery funds for the 2015-16 fiscal year. The first priority in the use of the funds is the Florida School Recognition Program, which is authorized by section 1008.36, F.S. 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. The Florida Legislature provided for awards of up to $100 per student for the 2015-16 school year, which are to be used for nonrecurring bonuses to the faculty and staff, nonrecurring expenditures for educational equipment or materials, or for temporary personnel to assist the school in maintaining or improving student performance . The school's staff and school advisory council (SAC) must decide to spend these funds for one or any combination of these three purposes. If the school’s staff and SAC cannot reach agreement by February 1, the awards must be equally distributed to all classroom teachers currently teaching in the school.

21 21 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). School boards must allocate up to $5 per unweighted FTE student to be used at the discretion of the SAC or, in the absence of such a council, at the discretion of the staff and parents of the school. These moneys may not be used for capital improvements or for any project or program that has a duration of more than one year; however, an SAC or parent advisory committee may independently determine that a program or project funded in a prior year should receive funds in a subsequent year. If there are insufficient funds remaining to fully fund the SAC’s priorities, then the funds are prorated to the SACs . Also, see sections 24.121(5)(c) and 1001.452, F.S., relative to SACs and expenditure of these funds.

No funds shall be released for any purpose from the Educational Enhancement Trust Fund to any school district in which one or more schools do not have an approved school improvement plan pursuant to section 1001.42(18) , F.S., or do not comply with SAC membership composition requirements pursuant to section 1001.452(1), F.S.

22 22 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:

23 23 PUBLIC EDUCATION CAPITAL OUTLAY (PECO) F UNDS Background Pursuant to Article XII, section 9(a)(2) of the Florida Constitution, the Public Education Capital Outlay (PECO ) and Debt Service Trust Fund consist s 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 education al plant survey, as approved by the Florida Department of Education. A portion of the PECO appropriation is allocated to the university development al research (lab) schools and represents the local millage equivalent to be used for fixed capital outlay purposes.

Legal Authorization Section 1002.32(9)(e), F.S., and section 1013.64(3), F.S.

Specific Appropriation 19, chapter 2015-232, L.O.F. (2015-16 General Appropriations Act) 2015-16 Appropriation $5,080,837 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 section 1013.62, F.S., also receive PECO funds for capital outlay needs from this appropriation catego ry.

Legal Authorization Sections 1013.62(1)(b) and 1013.64(1), F.S.

Specific Appropriation 18, chapter 2015-232, L.O.F. (2015-16 General Appropriations Act) 2015-16 Appropriation $50,000,000 appropriated to charter schools.

$50,000,000 appropriated to public 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 Facilities Construction Committee, consisting of representatives from the Florida Department of Education, the Governor’s Office, district school boards and district superintendents . The school districts must adopt a resolution committing available local capital outlay revenue to the project for a three-year period.

Legal Authorization Section 1013.64(2), F.S.

24 24 Specific Appropriation 22, chapter 2015-232, L.O.F. (2015-16 General Appropriations Act) 2015-16 Appropriation $80,920,163 appropriated for the following projects:

$7,870,913 Glades County School District (third of three years) $9,226,362 Washington County School District (second of three years) $9,288,408 Madison County School District (second of two years) $11,471,709 Levy County School District (second of three years) $8,419,842 Calhoun County School District (second of three years) $18,733,115 Holmes County School District (second of three years) $13,741,360 Dixie County School District (second of three years) $2,168,454 Hamilton County School District (first of three years) 25 25 CAPITAL OUTLAY AND DEBT SERVICE (CO&DS) F UNDS Background Pursuant to Article XII, section 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 Florida Department of Education.

Legal Authorization Article XII, section 9(d), Florida Constitution.

Specific Appropriation 24, chapter 2015-232, L.O.F. (2015-16 General Appropriations Act) 2015-16 Appropriation $28,000,000 appropriated for both school districts and Florida colleges.

26 26 WORKFORCE DEVELOPMENT EDUCATION FUND Note: Workforce Development Education Fund programs are administered by the Division of Career and Adult Education, formerly the Division of Workforce 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. Please note that state funds can no longer be spent on continuing workforce education programs.

Distributing State Dollars The distribution of funds for 2015-16 was identified with a specific appropriation for each school district, with the exception of performance-based incentive funds that will be distributed during the fiscal year in accordance with the proviso language.

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 (section 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 appropriation items 10, 116 and 118, chapter 2015-232, L.O.F. (2015-16 General Appropriations Act); section 1011.80, F.S.

2015-16 Appropriations $365,044,488 Workforce Development Funds $4,500,000 Performance-Based Incentive Funds Funds in Specific Appropriation 120 shall be provided by the Florida Department of Education to district workforce education programs for students who earn industry certifications during the 2015-16 fiscal year.

Funding shall be based on students who earn industry certifications in the following occupational areas: health, science (including surgical technology, orthopedic technology, dental assisting technology, practical nursing, medical coder/biller, medical assisting, certified nursing assistant, emergency medical technician and paramedic, clinical lab technician, EKG technician, pharmacy technician and clinical hemodialysis technician) ; automotive service technology; auto collision repair and refinishing; medium/heavy-duty truck technician; cyber-security; cloud virtualization; network support services; computer programming; computer-aided drafting; advanced manufacturing; electrician; plumbing; law enforcement, corrections officer; public safety telecommunicator; and welding; or, industry certifications for Federal Aviation Administration airframe mechanics and power plant mechanics; and heating, ventilation and air conditioning technician. On June 1, 2016, if any funds remain, the balance shall be allocated for performance in adult general education programs based on student performance as measured by learning gains, placements and special populations served indexed to the proportional share of the funds available. These performance funds shall not be awarded for certifications earned for continuing workforce education programs. Industry certifications earned by students enrolled in the 2014-15 academic year who were eligible to be included in the funding allocation for the 2014-15 fiscal year and were not included in the final disbursement due to the early data reporting deadline may be reported by districts and included in the 27 27 Florida Department of Education’s allocation of funds for the 2015-16 fiscal year. School districts shall maintain documentation for student attainment of industry certifications that are eligible for performance funding. The Auditor General shall verify compliance with this requirement during scheduled operational audits of the school districts. If a district is unable to comply, the district shall refund the performance funding to the state.

Adult Fees In accordance with sections 1009.22(c)-(d), F.S., the following schedule reflects current fees: Workforce Education Program Tuition Range Per Contact Hour* Resident: & D U H H U & H U W L I L F D W H ���3�R�V�W�V�H�F�R�Q�G�D�U�\� �$�G�X�O�W� �9�R�F�D�W�L�R�Q�D�O� ���3�6�$�9�\f �R�U� �$�S�S�O�L�H�G� �7�H�F�K�Q�R�O�R�J�\� �'�L�S�O�R�P�D� ����������� �W�R� ������ ���� Tuition Plus Out -of-State Fee for Non - W R Residents:

Resident: $ G X O W * H Q H U D O ( G X F D W L R Q S H U V H P H V W H U R U S H U K D O I \ H D U 7 K H U H D U H F R Q W D F W K R X U V L Q R Q H F U H G L W K R X U Adult General Education Block Tuition Effective July 1, 2014, section 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 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, section 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:

 section 1009.21, F.S., Determination of resident status for tuition purposes  section 1009.22, F.S., Workforce education postsecondary student fees  section 1009.25, F.S., Organize all fee exemptions for all sectors  section 1009.26, F.S., Organizes all fee waivers for all sectors  section 1009.27, F.S., Organizes references to fee deferrals for all sectors  section 1011.80(10), F.S., Fee exemption for dually enrolled students 28 28 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 (section 1009.22(3)(d), F.S.).

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 s ection 1009.21 (emphasis added) . 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 section 1009.21, F.S. Districts must identify students as residents for tuition purposes in the Workforce Development Information System data reporting system using the Adult Fee Status data element.

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 section 1009.22(5), F.S.

This fee may not be collected for adult general education programs (section 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 buildin gs, 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 section 1009.22(6), F.S. This fee may not be collected for adult general education programs (section 1009.22(3), F.S.).

Technology Fee School districts are permitted to collect a separate technology fee in accordance with section 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 (section 1009.22(3)(c), F.S.).

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

29 29 30 30 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 (formerly known as Career Preparatory Instruction) 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 Florida Department of Education 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 of Education . Upon certification, the district data shall be considered final for purposes of use in state funding formulas . After the final certification, the Department of Education 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.

31 31 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 may be included in each district’s student transportation funding claims. 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 or the average number of 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.

Chapte r 2015-232 (2015-16 General Appropriations Act).

Sections 1006.21-1006.27, F.S.

2015-16 Appropriation $429,530,450 Students Eligible for Transportation Funding Students in membership in kindergarten through grade 12 and in Exceptional Student Education programs are eligible for transportation funding if one of the following conditions is met:

32 32 �$�G�M�X�V�W�H�G� �$�G�M�X�V�W�H�G� �$�G�M�X�V�W�H�G� �$�G�M�X�V�W�H�G� �7�R�W�D�O� ��� ��� ��� � �-�X�O�\� �2�F�W�R�E�H�U� �)�H�E�U�X �D�U�\� �-�X�Q�H� � � � �$�G�M�X�V�W�H�G �6�W�X�G�H�Q�W�V �6�W�X�G�H�Q�W�V� �6�W�X�G�H�Q�W�V� �6�W�X�G�H�Q�W�V� �6�W�X�G�H�Q�W�V� 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. Total Florida Price Average Bus Rurality District Base Adj usted = x x x Level Index Occupancy Index Factor Allocation Students Factor Index Factor Fac tor 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, the district’s Average Bus Occupancy Index (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.

33 33 District Exceptional Student Education Allocation Factor Exceptional Student Allocation Adjusted Adjusted Adjusted Adjusted Total �-�X�O�\� �(�6�(� � ��� ��� �� �2�F�W�R�E�H�U� �(�6�(� �)�H�E�U�X�D�U�\� �-�X�Q�H� �(�6�(� �$�G�M�X�V�W�H�G� �(�6�(� �6�W�X�G�H�Q�W�V� �6�W�X�G�H�Q�W�V� �(�6�(� �6�W�X�G�H�Q�W�V� �6�W�X�G�H �Q�W�V� �6�W�X�G�H�Q�W�V� The exceptional allocation student count is determined by applying an adjustment factor to the number of transported students equal to the number of days in term divided by 180 days. Total Total Adjusted ESE = x Factor Weighted Students of 1.8 Adjusted ESE Students The district’s total weighted adjusted transported ESE students are determined by multiplying the district’s total adjusted ESE students by a factor of 1.8. Total Florida Price Average Bus Rurality District ESE Weighted = x x x Level Index Occupancy Index Factor Allocation Adjusted Factor Index Factor Factor ESE Studen ts �7�K�H� �G�L�V�W�U�L�F�W� �(�6�(� �D�O�O�R�F�D�W�L�R�Q� �I�D�F�W�R�U� �L�V� �G�H�W�H�U�P�L�Q�H�G� �E�\� �P�X�O�W�L�S�O�\�L�Q�J� �W�K�H� �G�L�V�W�U�L�F�W�¶�V� �W�R�W�D�O� �Z�H�L�J�K�W�H�G� �D�G�M�X�V�W�H�G� �W�U�D�Q�V�S�R�U�W�H�G� �(�6�(� �V�W�X�G�H�Q�W�V� �E�\� �I�D�F�W�R�U�V� �W�K�D�W� �P�D�N�H� �D�G�M�X�V�W�P�H�Q�W�V� �I�R�U� �W�K�H� �G�L�V�W�U�L�F�W�¶�V� �)�3�/�,��� �W�K�H� �G�L�V�W�U�L�F�W�¶�V� �$�%�2� �D�Q�G� �W�K�H� �G�L�V�W�U�L�F�W�¶�V� �5�X�U�D�O�L�W�\� �,�Q�G�H�[��� �(�D�F�K� �I�D�F�W�R�U� �L�V� �G�H�V�L�J�Q�H�G� �W�R� �D�I�I�H�F�W� �W�K�H� �G�L�V�W�U�L�F�W� �E�D�V�H� �D�O�O�R�F�D�W�L�R�Q� �E�\� �Q�R� �P�R�U�H� �R�U� �O�H�V�V� �W�K�D�Q� ����� �S�H�U�F�H�Q�W��� �8�V�L�Q�J� �W�K�H�V�H� �P�D�M�R�U� �F�R�P�S�R�Q�H�Q�W�V��� �W�K�H� �D�P�R�X�Q�W� �R�I� �W�U�D�Q�V�S�R�U�W�D�W�L�R�Q� �G�R�O�O�D�U�V� �I�R�U� �H�D�F�K� �V�F�K�R�R�O� �G�L�V�W�U�L�F�W� �L�V� �F�D�O�F�X�O�D�W�H�G� �D�V� �I�R�O�O�R�Z�V��� District ESE Cost per District ESE Allocation = x Student Allocation Factor Total Total of All Total Base = Transportation Districts ESE Allocation Appropriation - Allo cations 34 34 �7�K�H� �G�L�V�W�U�L�F�W�¶�V� �(�6�(� �W�U�D�Q�V�S�R�U�W�D�W�L�R�Q� �D�O�O�R�F�D�W�L�R�Q� �L�V� �G�H�W�H�U�P�L�Q�H�G� �E�\� �P�X�O�W�L�S�O�\�L�Q�J� �W�K�H� �G�L�V�W�U�L�F�W�¶�V� �D�O�O�R�F�D�W�L�R�Q� �I�D�F�W�R�U� �E�\� �D�Q� �D�Y�H�U�D�J�H� �S�H�U���V�W�X�G�H�Q�W� �F�R�V�W� �I�R�U� �W�U�D�Q�V�S�R�U�W�D�W�L�R�Q� �D�V� �G�H�W�H�U�P�L�Q�H�G� �E�\� �W�K�H� �)�O�R�U�L�G�D� �/�H�J�L�V�O�D�W�X�U�H��� �7�K�H� �V�X�P� �R�I� �W�K�H� �G�L�V�W�U�L�F�W�V�¶� �(�6�(� �D�O�O�R�F�D�W�L�R�Q�V� �L�V� �W�K�H�Q� �V�X�E�W�U�D�F�W�H�G� �I�U�R�P� �W�K�H� �W�R�W�D�O� �W�U�D�Q�V�S�R�U�W�D�W�L�R�Q� �D�S�S�U�R�S�U�L�D�W�L�R�Q� �W�R� �G�H�W�H�U�P�L�Q�H� �W�K�H� �W�R�W�D�O� �E�D�V�H� �D�O�O�R�F�D�W�L�R�Q���  District Base  Total of All District Base Allocation  District Base = Proration Factor Allocation Factor Factors Distri ct Base Total Base District Base Proration x Allocation = Allocation Factor 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. District Base District ESE Total District Allocation = + Allocation Allocation The total district allocation is determined by adding the district base allocation to the district ESE allocation.

35 35 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:

36 36 7/16/2015 Florida Department of Education Page 4 of 44 2015-16 FEFP Second Calculation Detail 1 2015-16 FEFP Second Calculation Prekindergarten through Grade 12 Funding Summary - Page 1 2015-16 $4,154.45 2015-16 Funded Times District Declining State-Funded 0.748 Unweighted Weighted Funded Weighted Cost Base Enrollment Sparsity Discretionary Mills District FTE FTE 1 FTE Differential Funding 2 Supplement Supplement Contribution Compression -1- -2- -3--4--5- -6--7- -8- -9- 1 Alachua 28,141.28 30,469.82 126,585,344 0.9804 124,104,271 0 0 0 2,653,441 2 Baker 4,725.50 4,971.84 20,655,261 0.9764 20,167,797 71,307 751,973 0 1,415,145 3 Bay 27,433.32 30,679.45 127,456,241 0.9659 123,109,983 0 0 0 597,498 4 Bradford 2,926.12 3,120.29 12,963,089 0.9719 12,598,826 67,253 1,057,287 0 591,223 5 Brevard 72,405.21 79,323.83 329,546,886 1.0009 329,843,478 0 0 0 7,466,425 6 Broward 267,112.97 289,621.53 1,203,218,165 1.0254 1,233,779,906 0 0 0 0 7 Calhoun 2,166.08 2,339.07 9,717,549 0.9322 9,058,699 22,714 1,674,336 0 615,102 8 Charlotte 15,700.24 16,873.79 70,101,317 0.9858 69,105,878 70,312 0 0 0 9 Citrus 14,718.19 15,820.65 65,726,099 0.9520 62,571,246 0 2,173,412 0 0 10 Clay 35,593.97 38,508.92 159,983,383 0.9928 158,831,503 737 0 0 8,237,868 11 Collier 45,443.55 49,822.74 206,986,082 1.0246 212,077,940 0 0 0 0 12 Columbia 10,141.83 10,752.13 44,669,186 0.9554 42,676,940 0 1,346,688 0 2,500,468 13 Miami-Dade 352,000.00 382,446.20 1,588,853,616 1.0166 1,615,228,586 0 0 0 0 14 DeSoto 4,771.10 5,075.80 21,087,157 0.9762 20,585,283 20,728 749,848 0 1,019,441 15 Dixie 2,098.64 2,264.00 9,405,675 0.9375 8,817,820 0 1,069,040 0 536,224 16 Duval 129,225.38 139,648.86 580,164,206 1.0117 586,952,127 0 0 0 14,535,271 17 Escambia 40,043.58 43,400.67 180,305,913 0.9722 175,293,409 212,828 0 0 5,512,800 18 Flagler 12,608.97 13,310.29 55,296,934 0.9532 52,709,037 22,777 1,199,216 0 0 19 Franklin 1,209.73 1,297.00 5,388,322 0.9224 4,970,188 12,301 147,647 0 0 20 Gadsden 5,428.66 5,790.34 24,055,678 0.9470 22,780,727 95,834 2,137,488 0 1,279,481 21 Gilchrist 2,560.78 2,801.67 11,639,398 0.9546 11,110,969 0 1,845,959 0 631,104 22 Glades 1,629.87 1,755.08 7,291,392 0.9707 7,077,754 0 1,001,191 0 274,910 23 Gulf 1,783.54 1,933.79 8,033,834 0.9411 7,560,641 27,641 1,153,137 0 0 24 Hamilton 1,755.94 1,910.95 7,938,946 0.9317 7,396,716 0 1,035,747 0 215,823 25 Hardee 5,329.33 5,649.68 23,471,313 0.9681 22,722,578 0 605,824 0 1,155,079 26 Hendry 7,149.62 7,591.98 31,540,501 0.9783 30,856,072 0 1,964,760 0 1,717,339 27 Hernando 21,951.90 23,617.20 98,116,477 0.9727 95,437,897 15,672 2,283,366 0 3,442,058 28 Highlands 12,141.25 12,901.71 53,599,509 0.9522 51,037,452 10,456 2,712,910 0 1,764,366 29 Hillsborough 207,442.11 225,401.91 936,420,965 1.0080 943,912,333 0 0 0 31,823,694 30 Holmes 3,170.98 3,337.65 13,866,100 0.9360 12,978,670 6,922 2,415,771 0 1,017,060 31 Indian River 17,692.63 19,194.47 79,742,466 0.9978 79,567,033 0 0 0 0 32 Jackson 6,454.01 6,943.71 28,847,296 0.9296 26,816,446 39,125 3,211,266 0 1,619,505 33 Jefferson 828.30 871.21 3,619,398 0.9409 3,405,492 31,512 567,628 0 0 34 Lafayette 1,185.16 1,252.00 5,201,371 0.9261 4,816,990 7,842 858,405 0 317,587 35 Lake 41,977.20 45,339.63 188,361,226 0.9727 183,218,965 0 0 0 5,024,251 36 Lee 90,137.10 96,973.27 402,870,602 1.0114 407,463,327 0 0 0 0 37 Leon 33,683.14 36,777.81 152,791,573 0.9630 147,138,285 0 0 0 3,237,287 38 Levy 5,402.11 5,874.83 24,406,687 0.9533 23,266,895 0 3,126,860 0 1,068,213 39 Liberty 1,413.90 1,639.45 6,811,013 0.9392 6,396,903 0 1,021,770 0 442,607 40 Madison 2,539.58 2,690.16 11,176,135 0.9246 10,333,454 22,768 1,064,810 0 598,096 41 Manatee 47,700.46 51,353.21 213,344,343 1.0053 214,475,068 0 0 0 0 42 Marion 41,756.89 44,618.56 185,365,577 0.9571 177,413,394 0 0 0 6,132,417 43 Martin 18,822.10 20,705.06 86,018,137 1.0072 86,637,468 0 0 0 0 44 Monroe 8,039.73 8,655.99 35,960,878 1.0166 36,557,829 0 0 0 0 45 Nassau 11,112.17 11,797.78 49,013,287 0.9896 48,503,549 53,382 2,435,339 0 0 46 Okaloosa 30,071.59 32,841.17 136,436,999 0.9881 134,813,399 0 0 0 1,410,358 47 Okeechobee 6,336.13 6,673.08 27,722,977 0.9702 26,896,832 76,137 602,619 0 1,528,211 48 Orange 195,664.62 217,161.27 902,185,638 1.0004 902,546,512 0 0 0 3,883,943 49 Osceola 59,730.66 64,697.70 268,783,360 0.9850 264,751,610 0 0 0 10,644,601 50 Palm Beach 186,422.85 204,954.58 851,473,555 1.0319 878,635,561 0 0 0 0 51 Pasco 69,474.69 75,866.21 315,182,376 0.9885 311,557,779 0 0 0 13,092,505 52 Pinellas 102,073.87 110,648.91 459,685,364 1.0051 462,029,759 0 0 0 0 53 Polk 98,145.74 105,319.57 437,544,888 0.9795 428,575,218 0 0 0 21,085,631 54 Putnam 10,636.53 11,204.85 46,549,989 0.9626 44,809,019 56,516 2,936,052 0 1,991,584 55 St. Johns 36,511.72 39,625.79 164,623,363 0.9864 162,384,485 0 0 0 0 56 St. Lucie 39,065.31 41,367.55 171,859,418 0.9955 171,086,051 72,509 0 0 3,833,088 57 Santa Rosa 26,003.97 28,011.41 116,372,002 0.9630 112,066,238 0 0 0 4,847,660 58 Sarasota 42,542.13 47,031.87 195,391,552 1.0123 197,794,868 0 0 0 0 59 Seminole 66,769.69 71,971.15 299,000,544 0.9926 296,787,940 0 0 0 7,396,079 60 Sumter 8,476.27 8,937.14 37,128,901 0.9608 35,673,448 0 0 0 0 61 Suwannee 5,998.80 6,334.65 26,316,987 0.9321 24,530,064 0 2,083,627 0 1,410,978 62 Taylor 2,671.51 2,844.30 11,816,502 0.9267 10,950,352 80,056 1,067,834 0 158,901 63 Union 2,284.32 2,418.55 10,047,745 0.9633 9,678,993 0 1,060,601 0 805,268 64 Volusia 61,735.24 67,473.82 280,316,611 0.9701 271,935,144 0 0 0 4,772,751 65 Wakulla 5,073.80 5,399.41 22,431,579 0.9548 21,417,672 0 674,988 0 1,339,077 66 Walton 8,479.66 8,932.50 37,109,625 0.9677 35,910,984 0 0 0 0 67 Washington 3,268.51 3,481.83 14,465,089 0.9377 13,563,914 0 1,982,921 0 759,732 68 Washington Special 196.62 197.47 820,379 0.9377 769,269 0 0 0 0 69 FAMU Lab School 465.38 485.58 2,017,318 0.9630 1,942,677 0 360,132 156,424 44,728 70 FAU - Palm Beach 1,057.65 1,087.61 4,518,421 1.0319 4,662,559 0 581,564 672,983 0 71 FAU - St. Lucie 1,394.89 1,481.55 6,155,025 0.9955 6,127,327 5,276 0 466,047 136,867 72 FSU Lab - Broward 690.31 740.07 3,074,584 1.0254 3,152,678 0 0 305,614 0 73 FSU Lab - Leon 1,701.19 1,792.60 7,447,267 0.9630 7,171,718 0 993,485 571,804 163,501 74 UF Lab School 1,153.00 1,215.26 5,048,737 0.9804 4,949,782 0 844,499 389,645 108,716 75 Virtual School 32,022.92 32,671.56 135,732,362 1.0000 135,732,362 0 0 13,653,292 187,975 Total 2,773,673.69 3,009,994.99 12,504,873,684 12,514,270,038 1,102,605 52,800,000 16,215,809 187,043,937 37 37 7/16/2015 Florida Department of Education Page 5 of 44 2015-16 FEFP Second Calculation Detail 2 2015-16 FEFP Second Calculation Prekindergarten through Grade 12 Funding Summary - Page 2 Teachers ESE Supplemental DJJ Classroom Safe Guaranteed Academic Reading Supplemental Instructional Supply District Schools Allocation Instruction Allocation Allocation Materials Transportation Assistance -1- -2- -3--4--5- -6- -7--8- 1 Alachua 807,342 11,084,112 7,689,976 1,318,678 197,732 2,391,820 4,050,401 464,839 2 Baker 123,780 1,006,307 1,781,432 310,606 0 376,869 1,417,750 78,056 3 Bay 740,789 8,260,916 7,593,528 1,309,035 180,849 2,329,604 4,001,951 453,145 4 Bradford 109,082 1,198,275 934,941 237,195 0 237,959 658,316 48,334 5 Brevard 1,612,860 27,020,967 19,020,386 3,314,128 229,184 6,317,923 10,426,645 1,195,994 6 Broward 5,896,615 86,668,960 53,972,820 12,081,342 431,202 21,555,875 31,057,990 4,412,188 7 Calhoun 86,558 798,375 494,539 202,860 0 182,083 449,873 35,779 8 Charlotte 367,028 5,836,877 3,474,392 785,253 0 1,297,533 3,323,136 259,338 9 Citrus 339,684 6,444,830 3,272,532 721,874 125,680 1,156,344 3,650,356 243,116 10 Clay 596,304 10,894,904 9,437,324 1,655,495 61,740 2,886,369 6,817,066 587,943 11 Collier 746,926 19,976,564 8,891,674 2,171,929 174,331 3,865,402 7,047,065 750,639 12 Columbia 285,541 3,852,915 3,871,105 528,921 0 818,949 1,947,178 167,523 13 Miami-Dade 9,927,505 127,201,640 117,760,999 15,780,985 486,669 27,569,154 24,400,152 5,814,357 14 DeSoto 163,148 1,914,760 1,597,356 314,655 45,828 376,495 778,905 78,809 15 Dixie 106,336 521,356 469,392 200,523 0 181,818 598,050 34,665 16 Duval 3,490,477 44,075,330 29,198,296 5,807,806 451,036 10,314,702 19,231,069 2,134,552 17 Escambia 1,213,614 13,617,819 9,252,957 1,815,158 181,210 3,119,327 9,900,839 661,442 18 Flagler 276,026 5,478,502 2,747,311 626,221 0 1,001,745 2,769,713 208,276 19 Franklin 84,015 426,762 281,792 163,206 0 98,923 346,368 19,982 20 Gadsden 168,960 1,650,019 1,138,305 335,949 0 423,216 1,574,182 89,671 21 Gilchrist 94,349 951,327 577,388 222,765 0 231,519 476,657 42,299 22 Glades 84,242 540,807 299,275 183,647 0 127,072 299,461 26,922 23 Gulf 95,840 147,164 375,583 188,330 0 145,509 354,517 29,461 24 Hamilton 103,091 472,569 359,897 186,740 0 157,123 293,106 29,005 25 Hardee 144,582 1,736,903 1,168,803 335,385 0 430,974 1,168,401 88,030 26 Hendry 202,225 2,229,071 1,533,377 414,271 0 578,341 1,363,707 118,098 27 Hernando 486,473 8,491,233 5,118,155 1,040,645 0 1,738,256 4,729,747 362,603 28 Highlands 319,502 3,793,896 2,479,016 610,009 0 973,387 2,612,183 200,550 29 Hillsborough 3,460,538 75,432,151 40,210,908 9,269,937 584,470 16,484,535 33,904,137 3,426,541 30 Holmes 105,841 999,120 694,543 240,879 0 257,384 746,961 52,378 31 Indian River 403,501 4,812,368 3,584,647 886,715 0 1,405,429 3,717,364 292,248 32 Jackson 166,159 2,110,892 1,316,709 375,091 31,830 513,529 1,789,603 106,608 33 Jefferson 87,762 544,951 282,057 148,030 0 67,243 228,613 13,682 34 Lafayette 75,374 258,934 206,324 161,720 0 95,478 188,788 19,577 35 Lake 839,358 12,308,105 9,698,812 1,892,028 0 3,382,763 8,417,849 693,382 36 Lee 1,657,343 38,425,115 18,922,724 4,066,957 267,546 7,515,358 21,334,850 1,488,890 37 Leon 1,152,035 16,410,516 9,207,534 1,542,084 166,795 2,645,425 5,239,126 556,380 38 Levy 125,855 1,988,843 1,261,750 340,664 0 439,381 1,521,020 89,232 39 Liberty 76,070 468,304 288,301 177,043 291,654 112,940 326,324 23,355 40 Madison 114,104 1,161,826 685,942 215,223 131,806 205,876 587,301 41,949 41 Manatee 1,113,061 18,939,761 9,408,995 2,195,178 156,607 4,021,194 6,928,943 787,919 42 Marion 861,075 14,947,445 12,478,358 1,835,720 211,012 3,295,866 10,227,857 689,743 43 Martin 378,622 6,663,183 3,760,232 955,291 32,990 1,758,352 3,236,543 310,905 44 Monroe 307,760 2,972,635 1,801,189 469,572 5,098 615,720 1,187,923 132,801 45 Nassau 221,488 2,818,098 2,477,082 585,432 0 914,858 2,676,658 183,551 46 Okaloosa 609,367 10,942,077 8,520,327 1,422,545 226,302 2,430,717 6,134,431 496,724 47 Okeechobee 189,925 2,645,590 1,581,283 375,870 232,403 512,800 1,644,838 104,661 48 Orange 4,904,101 53,478,196 41,538,456 8,868,733 381,481 16,509,335 27,739,429 3,232,000 49 Osceola 1,058,930 15,868,495 13,045,597 2,682,807 38,983 4,996,303 10,937,915 986,635 50 Palm Beach 4,226,978 66,043,416 35,355,377 8,636,823 310,523 15,010,609 23,880,590 3,079,344 51 Pasco 1,331,811 27,006,568 18,399,875 3,136,776 170,465 5,720,412 15,225,049 1,147,587 52 Pinellas 3,134,922 42,063,288 20,852,900 4,596,193 409,448 8,210,626 12,592,420 1,686,062 53 Polk 1,932,377 33,009,150 22,607,435 4,271,720 323,150 7,817,132 21,244,657 1,621,177 54 Putnam 292,265 3,246,368 2,751,099 549,599 0 826,715 2,314,519 175,695 55 St. Johns 589,210 10,422,121 6,890,657 1,689,955 221,857 3,224,271 8,540,187 603,103 56 St. Lucie 764,132 15,177,585 9,134,637 1,774,351 121,647 3,199,383 9,623,802 645,283 57 Santa Rosa 373,586 8,460,817 7,668,519 1,201,922 15,491 2,269,762 6,007,783 429,535 58 Sarasota 962,993 21,472,857 8,615,669 2,033,398 0 3,680,130 5,910,296 702,713 59 Seminole 1,229,466 18,505,898 15,569,372 2,993,525 0 5,451,120 11,264,594 1,102,906 60 Sumter 201,357 3,176,371 1,656,761 460,994 0 722,713 1,109,377 140,012 61 Suwannee 158,527 407,764 1,245,870 352,915 0 475,272 1,356,839 99,089 62 Taylor 111,896 965,506 591,003 221,207 0 222,006 634,150 44,128 63 Union 88,721 538,872 501,118 208,876 34,486 180,885 473,195 37,733 64 Volusia 1,574,040 22,065,646 16,188,430 2,752,479 242,758 4,968,295 10,391,689 1,019,746 65 Wakulla 140,773 1,481,102 954,070 322,728 0 412,157 1,610,044 83,809 66 Walton 227,130 2,333,242 1,425,523 463,298 67,705 715,912 2,086,984 140,068 67 Washington 110,715 709,292 894,279 246,555 0 276,501 803,018 53,989 68 Washington Special 1,417 135,508 102,178 122,461 229,297 17,464 0 3,248 69 FAMU Lab School 66,014 17,911 307,295 133,842 0 37,228 0 7,687 70 FAU - Palm Beach 70,283 89,363 285,124 160,222 0 257,176 0 17,470 71 FAU - St. Lucie 72,714 149,811 422,017 174,429 0 104,808 0 23,041 72 FSU Lab - Broward 67,636 156,579 142,375 145,578 0 52,633 0 11,403 73 FSU Lab - Leon 74,922 280,489 287,592 184,558 0 135,986 0 28,100 74 UF Lab School 70,971 241,000 297,080 163,008 0 113,614 0 19,045 75 Virtual School 0 535,769 0 1,431,458 0 2,662,526 0 0 Total 64,456,019 959,182,058 648,910,576 130,000,000 7,471,265 225,830,113 429,530,450 45,286,750 38 38 7/16/2015 Florida Department of Education Page 6 of 44 2015-16 FEFP Second Calculation Detail 3 2015-16 FEFP Second Calculation Prekindergarten through Grade 12 Funding Summary - Page 3 District Virtual Education Contribution Digital Classrooms Allocation Federally Connected Supplement Gross State & Local FEFP Required Local Effort Taxes Proration To Appropriation Net State FEFP -1- -2- -3- -4- -5--6--7- 1 Alachua 2 Baker 3 Bay 4 Bradford 5 Brevard 62,918 765 22,502 10,156 29,925 678,537 321,960 667,756 294,559 1,352,590 0 0 794,603 0 2,594,616 155,504,067 27,823,747 150,062,159 18,043,406 410,425,121 64,700,682 4,060,161 74,559,891 4,487,769 160,052,111 (58,709) (10,505) (56,655) (6,812) (154,953) 90,744,676 23,753,081 75,445,613 13,548,825 250,218,057 6 Broward 7 Calhoun 8 Charlotte 9 Citrus 10 Clay 22,321 17,450 1,979 0 87,102 4,317,610 282,985 489,084 474,129 792,027 0 0 0 0 527,070 1,454,196,829 13,921,353 85,010,810 81,173,203 201,413,452 778,620,118 2,040,631 69,800,533 41,837,261 46,712,684 (549,020) (5,256) (32,095) (30,646) (76,042) 675,027,691 11,875,466 15,178,182 39,305,296 154,624,726 11 Collier 12 Columbia 13 Miami-Dade 14 DeSoto 15 Dixie 0 9,978 8,875 0 18,650 942,017 404,440 5,610,274 322,654 281,958 0 0 50,015 0 0 256,644,487 58,410,646 1,949,839,211 27,967,910 12,835,832 230,989,163 12,212,981 1,271,297,196 6,818,374 2,329,408 (96,894) (22,052) (736,145) (10,559) (4,846) 25,558,430 46,175,613 677,805,870 21,138,977 10,501,578 16 Duval 17 Escambia 18 Flagler 19 Franklin 20 Gadsden 85,478 87,380 92,769 0 4,214 2,217,851 859,786 442,010 268,422 332,668 652,039 1,779,277 0 0 0 719,146,034 223,507,846 67,573,603 6,819,606 32,010,714 268,854,288 78,749,387 38,195,108 6,137,447 6,865,289 (271,507) (84,383) (25,512) (2,575) (12,085) 450,020,239 144,674,076 29,352,983 679,584 25,133,340 21 Gilchrist 22 Glades 23 Gulf 24 Hamilton 25 Hardee 7,045 0 383 2,528 8,910 288,996 274,820 277,160 276,739 331,155 0 265,785 0 0 0 16,480,377 10,455,886 10,355,366 10,529,084 29,896,624 3,180,029 2,754,288 7,316,333 3,528,266 7,429,289 (6,222) (3,948) (3,910) (3,975) (11,287) 13,294,126 7,697,650 3,035,123 6,996,843 22,456,048 26 Hendry 27 Hernando 28 Highlands 29 Hillsborough 30 Holmes 0 100,310 7,327 92,616 33,315 358,875 584,285 434,888 3,408,939 298,288 0 0 0 1,055,045 0 41,336,136 123,830,700 66,955,942 1,163,065,844 19,847,132 9,054,477 39,996,145 22,991,785 386,541,419 2,326,851 (15,606) (46,751) (25,279) (439,106) (7,493) 32,266,053 83,787,804 43,938,878 776,085,319 17,512,788 31 Indian River 32 Jackson 33 Jefferson 34 Lafayette 35 Lake 0 9,556 1,634 909 48,005 519,424 348,282 262,613 268,048 889,231 0 0 0 0 0 95,188,729 38,454,601 5,641,217 7,275,976 226,412,749 75,281,010 7,683,804 2,907,658 1,259,625 86,802,202 (35,938) (14,518) (2,130) (2,747) (85,480) 19,871,781 30,756,279 2,731,429 6,013,604 139,525,067 36 Lee 37 Leon 38 Levy 39 Liberty 40 Madison 13,805 23,457 3,817 5 15,156 1,622,612 762,929 332,264 271,531 288,673 62,745 0 0 0 0 502,841,272 188,081,853 33,564,794 9,896,807 15,466,984 333,082,993 74,906,296 8,423,400 1,078,277 3,360,862 (189,843) (71,009) (12,672) (3,736) (5,839) 169,568,436 113,104,548 25,128,722 8,814,794 12,100,283 41 Manatee 42 Marion 43 Martin 44 Monroe 45 Nassau 20,262 78,171 0 0 3,152 976,385 885,876 536,624 372,429 419,217 0 0 0 994,865 0 259,023,373 229,056,934 104,270,210 45,417,821 61,291,806 147,028,518 77,964,774 93,846,467 40,869,757 35,469,007 (97,792) (86,478) (39,366) (17,147) (23,140) 111,897,063 151,005,682 10,384,377 4,530,917 25,799,659 46 Okaloosa 47 Okeechobee 48 Orange 49 Osceola 50 Palm Beach 41,206 7,009 20,250 68,711 0 707,932 346,487 3,229,591 1,159,582 3,088,857 2,405,227 0 0 0 4,750 170,160,612 36,744,665 1,066,332,027 326,240,169 1,038,272,828 77,920,490 8,016,742 534,726,553 101,606,241 793,395,357 (64,243) (13,873) (402,585) (123,169) (391,991) 92,175,879 28,714,050 531,202,889 224,510,759 244,485,480 51 Pasco 52 Pinellas 53 Polk 54 Putnam 55 St. Johns 164,052 38,357 77,007 21,683 72,008 1,307,964 1,804,386 1,744,568 411,974 806,002 0 38,711 0 0 0 398,260,843 557,457,072 544,309,222 60,383,088 195,443,856 110,066,210 336,191,883 139,794,418 16,289,708 105,235,043 (150,360) (210,463) (205,499) (22,797) (73,788) 288,044,273 221,054,726 404,309,305 44,070,583 90,135,025 56 St. Lucie 57 Santa Rosa 58 Sarasota 59 Seminole 60 Sumter 43,320 50,852 0 128,177 0 844,889 645,990 897,834 1,266,772 379,077 0 1,179,653 0 0 0 216,320,677 145,217,808 242,070,758 361,695,849 43,520,110 87,856,173 43,128,504 217,879,384 140,459,536 39,166,778 (81,670) (54,826) (91,392) (136,555) (16,431) 128,382,834 102,034,478 24,099,982 221,099,758 4,336,901 61 Suwannee 62 Taylor 63 Union 64 Volusia 65 Wakulla 23,393 32 647 95,490 876 341,350 290,682 284,786 1,190,107 327,264 0 0 0 0 0 32,485,688 15,337,753 13,894,181 337,196,575 28,764,560 7,460,913 6,556,519 1,200,391 144,825,031 5,853,408 (12,265) (5,791) (5,246) (127,306) (10,860) 25,012,510 8,775,443 12,688,544 192,244,238 22,900,292 66 Walton 67 Washington 68 Washington Special 69 FAMU Lab School 70 FAU - Palm Beach 0 4,786 0 2,450 0 379,129 299,773 2,994 257,087 266,106 0 0 0 0 0 43,749,975 19,705,475 1,383,836 3,333,475 7,062,850 39,369,133 4,387,872 0 0 0 (16,517) (7,440) (522) (1,259) (2,666) 4,364,325 15,310,163 1,383,314 3,332,216 7,060,184 71 FAU - St. Lucie 72 FSU Lab - Broward 73 FSU Lab - Leon 74 UF Lab School 75 Virtual School 0 0 0 1,290 13,812,126 271,241 260,512 275,906 267,558 0 0 0 0 0 0 7,953,578 4,295,008 10,168,061 7,466,208 168,015,508 0 0 0 0 0 (3,003) (1,622) (3,839) (2,819) (63,433) 7,950,575 4,293,386 10,164,222 7,463,389 167,952,075 Total 15,706,547 60,000,000 12,404,401 15,370,210,568 7,605,790,301 (5,802,893) 7,758,617,374 39 39 7/16/2015 Florida Department of Education Page 7 of 44 2015-16 FEFP Second Calculation Detail 4 2015-16 FEFP Second Calculation Prekindergarten through Grade 12 Funding Summary - Page 4 District Net State FEFP Lottery and School Recognition 1 Class Size Reduction Allocation Total State Funding Required Local Effort Taxes 0.748 Discretionary Local Effort Total Local Funding Total State and Local Funding -1 - -2- -3- -4- -5- -6- -7- -8- 1 2 3 4 5 Alachua Baker Bay Bradford Brevard 90,744,676 23,753,081 75,445,613 13,548,825 250,218,057 1,325,930 75,936 815,556 100,970 4,133,884 30,074,185 5,055,672 30,486,700 3,177,320 80,748,485 122,144,791 28,884,689 106,747,869 16,827,115 335,100,426 64,700,682 4,060,161 74,559,891 4,487,769 160,052,111 9,509,945 627,350 11,260,004 673,526 23,829,415 74,210,627 4,687,511 85,819,895 5,161,295 183,881,526 196,355,418 33,572,200 192,567,764 21,988,410 518,981,952 6 7 8 9 10 Broward Calhoun Charlotte Citrus Clay 675,027,691 11,875,466 15,178,182 39,305,296 154,624,726 13,091,494 220,746 218,266 545,026 2,106,730 303,957,284 2,234,451 16,873,091 15,235,354 38,147,311 992,076,469 14,330,663 32,269,539 55,085,676 194,878,767 778,620,118 2,040,631 69,800,533 41,837,261 46,712,684 118,255,401 321,143 10,549,767 6,363,211 7,146,878 896,875,519 2,361,774 80,350,300 48,200,472 53,859,562 1,888,951,988 16,692,437 112,619,839 103,286,148 248,738,329 11 12 13 14 15 Collier Columbia Miami-Dade DeSoto Dixie 25,558,430 46,175,613 677,805,870 21,138,977 10,501,578 2,751,197 495,314 18,902,323 16,358 55,906 51,937,467 10,766,172 396,179,275 5,183,755 2,198,102 80,247,094 57,437,099 1,092,887,468 26,339,090 12,755,586 230,989,163 12,212,981 1,271,297,196 6,818,374 2,329,408 53,508,793 1,883,181 172,878,300 1,042,761 370,881 284,497,956 14,096,162 1,444,175,496 7,861,135 2,700,289 364,745,050 71,533,261 2,537,062,964 34,200,225 15,455,875 16 17 18 19 20 Duval Escambia Flagler Franklin Gadsden 450,020,239 144,674,076 29,352,983 679,584 25,133,340 5,471,890 1,559,912 710,166 124,993 179,876 145,231,167 43,352,102 12,777,542 1,280,749 5,825,003 600,723,296 189,586,090 42,840,691 2,085,326 31,138,219 268,854,288 78,749,387 38,195,108 6,137,447 6,865,289 41,319,706 11,795,062 5,709,421 1,292,822 1,066,951 310,173,994 90,544,449 43,904,529 7,430,269 7,932,240 910,897,290 280,130,539 86,745,220 9,515,595 39,070,459 21 22 23 24 25 Gilchrist Glades Gulf Hamilton Hardee 13,294,126 7,697,650 3,035,123 6,996,843 22,456,048 135,417 105,163 40,574 69,696 306,013 2,780,574 1,842,574 1,876,841 1,861,963 5,699,853 16,210,117 9,645,387 4,952,538 8,928,502 28,461,914 3,180,029 2,754,288 7,316,333 3,528,266 7,429,289 475,732 429,568 1,066,371 543,145 1,148,400 3,655,761 3,183,856 8,382,704 4,071,411 8,577,689 19,865,878 12,829,243 13,335,242 12,999,913 37,039,603 26 27 28 29 30 Hendry Hernando Highlands Hillsborough Holmes 32,266,053 83,787,804 43,938,878 776,085,319 17,512,788 156,702 664,325 346,850 12,170,865 87,313 7,712,063 23,390,448 12,841,588 233,128,486 3,210,282 40,134,818 107,842,577 57,127,316 1,021,384,670 20,810,383 9,054,477 39,996,145 22,991,785 386,541,419 2,326,851 1,372,947 6,046,305 3,483,463 57,838,164 353,541 10,427,424 46,042,450 26,475,248 444,379,583 2,680,392 50,562,242 153,885,027 83,602,564 1,465,764,253 23,490,775 31 32 33 34 35 Indian River Jackson Jefferson Lafayette Lake 19,871,781 30, 756,279 2,731,429 6,013,604 139,525,067 416,916 148,313 37,024 63,177 873,897 19,451,392 6,682,490 869,146 1,196,040 45,410,730 39,740,089 37,587,082 3,637,599 7,272,821 185,809,694 75,281,010 7,683,804 2,907,658 1,259,625 86,802,202 11,062,907 1,170,091 440,536 194,669 13,119,428 86,343,917 8,853,895 3,348,194 1,454,294 99,921,630 126,084,006 46,440,977 6,985,793 8,727,115 285,731,324 36 37 38 39 40 Lee Leon Levy Liberty Madison 169,568,436 113,104,548 25,128,722 8,814,794 12,100,283 4,538,090 1,889,653 148,691 62,519 124,297 99,756,324 36,407,793 5,729,588 1,351,688 2,474,871 273,862,850 151,401,994 31,007,001 10,229,001 14,699,451 333,082,993 74,906,296 8,423,400 1,078,277 3,360,862 49,640,582 11,321,461 1,266,728 168,523 499,588 382,723,575 86,227,757 9,690,128 1,246,800 3,860,450 656,586,425 237,629,751 40,697,129 11,475,801 18,559,901 41 42 43 44 45 Manatee Marion Martin Monroe Nassau 111,897,063 151,005,682 10,384,377 4,530,917 25,799,659 2,631,982 1,183,345 1,157,595 362,108 897,271 53,228,390 43,448,341 21,087,805 9,075,456 11,892,216 167,757,435 195,637,368 32,629,777 13,968,481 38,589,146 147,028,518 77,964,774 93,846,467 40,869,757 35,469,007 21,916,567 11,916,153 14,479,612 16,964,805 5,301,922 168,945,085 89,880,927 108,326,079 57,834,562 40,770,929 336,702,520 285,518,295 140,955,856 71,803,043 79,360,075 46 47 48 49 50 Okaloosa Okeechobee Orange Osceola Palm Beach 92,175,879 28,714,050 531,202,889 224,510,759 244,485,480 2,159,756 146,032 11,019,638 1,694,084 11,282,899 32,846,696 6,508,550 223,181,006 64,886,476 213,576,080 127,182,331 35,368,632 765,403,533 291,091,319 469,344,459 77,920,490 8,016,742 534,726,553 101,606,241 793,395,357 11,587,381 1,210,441 80,689,018 15,172,982 118,620,773 89,507,871 9,227,183 615,415,571 116,779,223 912,016,130 216,690,202 44,595,815 1,380,819,104 407,870,542 1,381,360,589 51 52 53 54 55 Pasco Pinellas Polk Putnam St. Johns 288,044,273 221,054,726 404,309,305 44,070,583 90,135,025 2,472,363 3,677,864 2,228,506 383,441 2,701,784 76,071,478 113,369,414 106,467,764 11,290,831 38,848,989 366,588,114 338,102,004 513,005,575 55,744,855 131,685,798 110,066,210 336,191,883 139,794,418 16,289,708 105,235,043 16,936,747 50,153,875 21,335,692 2,605,796 15,809,563 127,002,957 386,345,758 161,130,110 18,895,504 121,044,606 493,591,071 724,447,762 674,135,685 74,640,359 252,730,404 56 57 58 59 60 St. Lucie Santa Rosa Sarasota Seminole Sumter 128,382,834 102,034,478 24,099,982 221,099,758 4,336,901 1,270,285 2,014,115 2,548,125 4,634,077 484,517 41,923,670 27,605,525 48,231,194 71,569,442 8,912,439 171,576,789 131,654,118 74,879,301 297,303,277 13,733,857 87,856,173 43,128,504 217,879,384 140,459,536 39,166,778 13,051,920 6,391,940 36,184,232 21,463,480 7,727,974 100,908,093 49,520,444 254,063,616 161,923,016 46,894,752 272,484,882 181,174,562 328,942,917 459,226,293 60,628,609 61 62 63 64 65 Suwannee Taylor Union Volusia Wakulla 25,012,510 8,775,443 12,688,544 192,244,238 22,900,292 149,701 207,849 229,376 1,995,189 123,733 6,077,439 2,793,451 2,402,785 66,646,903 5,340,749 31,239,650 11,776,743 15,320,705 260,886,330 28,364,774 7,460,913 6,556,519 1,200,391 144,825,031 5,853,408 1,181,864 995,792 182,091 21,911,230 853,979 8,642,777 7,552,311 1,382,482 166,736,261 6,707,387 39,882,427 19,329,054 16,703,187 427,622,591 35,072,161 66 67 68 69 70 Walton Washington Washington Special FAMU Lab School FAU - Palm Beach 4,364,325 15,310,163 1,383,314 3,332,216 7,060,184 460,566 138,779 611 1,544 95,727 8,972,761 3,377,262 0 486,974 1,111,608 13,797,652 18,826,204 1,383,925 3,820,734 8,267,519 39,369,133 4,387,872 0 0 0 10,878,504 653,030 0 0 0 50,247,637 5,040,902 0 0 0 64,045,289 23,867,106 1,383,925 3,820,734 8,267,519 71 72 73 74 75 FAU - St. Lucie FSU Lab - Broward FSU Lab - Leon UF Lab Virtual School 7,950,575 4,293,386 10,164,222 7,463,389 167,952,075 144,574 70,283 173,024 115,593 438,573 1,592,386 884,021 1,674,956 1,131,782 0 9,687,535 5,247,690 12,012,202 8,710,764 168,390,648 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 9,687,535 5,247,690 12,012,202 8,710,764 168,390,648 State 7,758,617,374 134,582,877 3,040,910,760 10,934,111,011 7,605,790,301 1,167,224,030 8,773,014,331 19,707,125,342 1. Distributed under revenue code 3344 for Discretionary Lottery and revenue code 3361 for School Recognition. Not considered F EFP for reporting and funds distribution.

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