Question 1: What would be the FTE for a student receiving 720 minutes per week of instruction? (.5 points)

Program Cost Factors

Annually set by legislature - reflect relative cost of providing educational programs

In 1973 ? began with 4 factors, in creased to 54 over the next several years, currently have 10 programs

The Program Cost Factors are as follows.

FEFP Pgm Description 2006/07 2007/08 2008/09 2009/10 2010/11 2011/12 101 Basic, Grades K-3 1.035 1.048 1.066 1.077 1.089 1.102

102 Basic, Grades 4-8 1.000 1.000 1.000 1.000 1.000 1.000

103 Basic, Grades 9-12 1.113 1.066 1.052 1.033 1.031 1.019

111 ESE, Grades K-3 1.035 1.048 1.066 1.077 1.089 1.102

112 ESE, Grades 4-8 1.000 1.000 1.000 1.000 1.000 1.000

113 ESE, Grades 9-12 1.113 1.066 1.052 1.033 1.031 1.019 254 ESE, Level IV 3.818 3.625 3.570 3.520 3.523 3.550 255 ESE, Level V 5.190 5.062 4.970 4.854 4.935 5.022 130 ESOL 1.250 1.200 1.119 1.124 1.147 1.161 300 Vocational, Gr 9-12 1.193 1.119 1.077 1.050 1.035 0.999

Types of Public School Funding Full State Funding All revenue comes from the state. (Hawaii) No Local Control Flat grants. Funds per pupil, funds per teacher, percentage grants. Does not address taxpayer equity. Serrano vs. Priest (introduced \"fiscal neutrality\") Foundation program funds from the state are proportional to district's ability to raise property tax revenue. some programs offer local options. Comparing Revenue per pupil with Different Funding Systems. $3,500 $1,500 $1,000 R 2 mills $2,000 2 mills $2,500 Funds per Student $3,000 P Flat Grant R P Foundation w/ Equalization R P Equalization + Local Option Option $ Local $ State $ Florida Education Finance Program (FEFP) To guarantee to each student in the Florida public educational system the availability of programs and services appropriate to his or her educational needs which are substantially equal to those available to any similar student notwithstanding geographic differences and varying local economic factors 236.062 F.S. To provide equalization of educational opportunity for public education in the state of Florida, the FEFP Formula recognizes Relative Costs of Educational Programs County Cost of Living Varying Local Property Tax Bases Sparsity and Dispersion of Student Population Florida Education Finance Program (FEFP) 1) 2) System which allocates Legislatively appropriated funds for public school operations to school districts The system is equitable (program, student, taxpayer) Fairness and Just Horizontal - across students - equal treatment of equals Vertical - relative treatment of unequals (special education) 3) Meets the federal guidelines for disparity 4) Is wealth neutral 5) Is a time based funding system 2015/16 FEFP Calculation FTE Students 2,773,673.69 Base Funding $ 12,514,270,038 DJJ Supplemental Allocation $7,471,265 Student Transportation $429,530,450 - + + Program Weights Declining Enrollment Allocation $1,102,605 Safe Schools $64,456,019 Teachers Lead + $45,286,750 + Required Local Effort (5.183 Mills) $7,605,790,301 = + Weighted FTE Students 3,009,994.99 Sparsity Supplement + $52,800,000 ESE Guaranteed Allocation +$959,182,058 8 + Virtual Education Contribution $15,706,547 Net State FEFP =$7,758,617,374 + + Base Student Allocation (BSA) $4,154.45 State Funded Discretionary Contribution $16,215,809 Supplemental Academic Instruction $648,910,576 Reading Allocation $130,000,000 Discretionary Lottery/School Recognition $134,582,877 District Cost Differential (DCD) Calculation 0.748 Mill Compression + $187,043,937 = + Instructional Materials + $225,830,113 + + Digital Classroom Allocation $60,000,000) Class Size Reduction +$3,040,910,760 = = Gross State and Local FEFP $15,370,210,568 Total State Funding $10,934,111,011 Overview of 2015/16 Florida Education Finance Program FTE Students 2,773,673.69 2015/16 FTE Students 2,773,673.69 2014/15 FTE Students 2,722,134.53 Change 51539.16 Overview of 2015/16 Florida Education Finance Program FTE Students 2,773,673.69 Represents an increase of 51,539.16 students over previous year! 1 student can only earn 1.0 FTE per year (HEADCOUNT) 1 FTE = 900 hours of Instruction 900 hours = 5 hrs/day X 180 days 5 hrs. day = 25 hrs/week or 1500 minutes/wk Grades PK - 12, not adult education or summer session FTE is calculated by the course (i.e. a 50 minute/day course = 250/1500= .1667 FTE Overview of 2015/16 Florida Education Finance Program FTE Students 2,773,673.69 x Program Cost Weights Overview of 2015/16 Florida Education Finance Program FTE Students 2,773,673.69 x Program Cost Weights Seven program weights are used to recognize varying educational program costs Annually set by legislature - reflect relative cost of providing educational programs Basic programs (K-3, 4-8, 9-12) (ESE PK - 3, 4 - 8, 9 - 12) Exceptional Student Education (Levels 254, 255) ESOL students (K - 12) Special Programs for Career Education (9 - 12) 2014/15 & 2015/16 Program Weights (Cost Factors) PGM - Description 2014/15 2015/16 101 - Basic, Grades K-3 1.126 1.115 102 - Basic, Grades 4-8 1.000 1.000 103 - Basic, Grades 9-12 1.004 1.005 111 - ESE, Grades PK-3 1.126 1.115 112 - ESE, Grades 4-8 1.000 1.000 113 - ESE, Grades 9-12 1.004 1.005 254 - ESE, Level IV 3.548 3.613 255 - ESE, Level V 5.104 5.258 130 - ESOL 1.147 1.180 300 - Career Education (9-12) 1.004 1.005 1995/96 - 1999/2000 Cost Factors Cost Factors Pgm Description 101 102 103 116 117 118 120 120 125 131 132 133 301 302 303 304 305 306 307 308 309 316 1995/96 1996/97 1997/98 1998/99 1999/00 Basic K-3 1.041 1.049 1.054 1.057 1.057 Basic 4-8 1.0001.0001.0001.0001.000 Basic 9-12 1.198 1.190 1.169 1.138 1.115 Mainstream K-3 2.0822.098 NA NA NA Mainstream 4-8 2.0002.000 NA NA NA Mainstream 9-12 2.3962.380 NA NA NA Dropout Prevention 1.495 1.474 1.438 1.399 NA Educational Alternatives NA NA 1.169 1.138 NA Teenage Parent 1.495 1.474 1.438 1.399 Basic ESOL K-3 1.3111.280 1.245 1.201 1.211 ESOL 4-8 1.262 1.280 1.245 1.201 1.211 ESOL 9-12 1.310 1.280 1.245 1.201 1.211 Agriculture 1.612 1.513 1.272 1.240 1.211 Business & Office 1.254 1.248 1.272 1.240 1.211 Distributive 1.176 1.174 1.272 1.240 1.211 Diversified 1.241 1.2321.272 1.240 1.211 Health 1.347 1.3331.272 1.240 1.211 Public Service 1.076 1.119 1.272 1.240 1.211 Home Economics 1.272 1.277 1.272 1.240 1.211 Industrial 1.764 1.743 1.272 1.240 1.211 Exploratory (6-12) 1.215 1.198 1.272 1.240 1.211 Vocational Mainstream 1.860 1.966 1.272 1.240 1.211 1995/96 - 1999/2000 Cost Factors Pgm Description 1995/96 1996/97 1997/98 201 202 203 204 205 206 207 208 209 210 211 212 213 214 215 Educable Mentally Handicapped 2.195 1.979 Trainable Mentally Handicapped 2.977 3.111 Orthopedically Impaired 3.285 3.111 Occupational/Physical Therapy 12.971 12.690 S/L/H (part time) 5.313 5.333 S/L/H (full time) 2.9922.777 Vision (part time) 16.687 17.069 Vision (full time) 4.660 5.333 Emotionally Handicapped (PT) 3.878 4.287 Emotionally Handicapped (FT) 2.751 2.777 Specific Learning Disabled (PT) 2.769 2.777 Specific Learning Disabled (FT) 1.9201.979 Gifted (part time) 1.747 1.710 Hospital/Homebound 12.522 12.690 Profound (PMH, DS, SED, Aut.) 4.357 4.287 251 252 253 254 255 Support Level 1 Support Level 2 Support Level 3 Support Level 4 Support Level 5 1998/99 1.341 1.341 2.0722.0722.072 3.287 3.287 4.101 4.101 6.860 6.860 1.341 3.287 4.101 6.860 1999/00 FLORIDA DEPARTMENT OF EDUCATION FEFP - PROGRAM COST FACTORS 2007/08 through 2013/14 Number BASIC PROGRAMS Basic Education Grades K-3 Basic Education Grades 4-8102 Basic Education Grades 9-12 2007-08 2008-09 2009-10 Program 2010-11 2011/12 101 1.048 1.066 1.074 1.089 1.102 1.117 1.125 1.000 1.000 1.000 1.000 1.000 1.000 1.000 103 1.066 1.052 1.033 1.031 1.019 1.020 1.011 SPECIAL PROGRAMS FOR AT RISK STUDENTS ESOL 130 1.200 1.119 1.124 1.147 1.161 1.167 1.145 SPECIAL PROGRAMS FOR EXCEPTIONAL STUDENTS ESE Level IV 254 3.625 3.570 3.520 3.523 3.550 3.524 3.558 ESE Level V 255 5.062 4.970 4.854 4.935 5.022 5.044 5.089 PROGRAMS FOR VOCATIONAL/CAREER EDUCATION Career Ed. (9-12) 300 1.119 1.077 1.050 1.035 0.999 0.999 1.011 2012/13 2013/14 Overview of 2015/16 Florida Education Finance Program FTE Students 2,773,673.69 x Program Cost Weights = Weighted FTE Students 3,009,994.99 x Base Student Allocation (BSA) $4,154.45 Represents an increase of $122.68 per student from 2014/15 (3.04%) The Base Student Allocation (BSA) is determined annually by the Legislature in the General Appropriations Act per Special WFTE add-ons Isolated Schools Supplement - 9-12 cost factor of 2.75 Small District ESE Supplement - Less than 10,000 FTE - Less than 3.0 FTE in both 254 & 255 programs Advanced Placement - .16 WFTE for each exam score of 3 or more when enrolled in course International Baccalaureate - .16 WFTE for each exam score of 4 or more when enrolled in course - .30 WFTE for each IB Diploma Advanced International Certificate of Education - .16 WFTE for each exam score of 2 or higher (full credit course) Industry Certification Overview of 2015/16 Florida Education Finance Program FTE Students 2,773,673.69 x Program Cost Weights = Weighted FTE Students 3,009,994.99 x Base Student Allocation (BSA) $4,154.45 Represents an increase of $122.68 per student from 2014/15 (3.04%) The Base Student Allocation (BSA) is determined annually by the Legislature in the General Appropriations Act per Program Numbers - 2015/16 Fiscal Year Cost FTE Value Program/Category Factors FTE Pgm 1 Student Numbers Number For Cost Reporting BASIC PROGRAMS K-3 Basic 1.115 $4,632.41 101 101 4-8 Basic 1.000 $4,154.45 102 102 9-12 Basic 1.005 $4,175.22 103 103 EXCEPTIONAL STUDENT EDUCATION. ESE Grade PK - 3 1.115 $4,632.41 ESE Grade 4 - 8 1.000 $4,154.45 ESE Grade 8 - 12 1.005 $4,175.22 Support Level 4 3.613 $15,010.03 254 Support Level 5 5.258 $21844.10 255 111 112 113 254 111 112 113 255 ENGLISH FOR SPEAKERS OF OTHER LANGUAGES ESOL 1.180 $4,902.25 130 130 Career Education 9-12 Career Education 1.005 $4,175.22 300 300 Overview of 2015/16 Florida Education Finance Program FTE Students 2,773,673.69 x Program Cost Weights = Weighted FTE Students 3,009,994.99 x District Cost Differential (DCD) Statutory The District Cost Differential is an adjustment that recognizes differences in the cost of living. Determined annually by the Legislature Base Student Allocation (BSA) $4,154.45 x Base Student Allocation + District Cost Differential Changes - (FY2005 - FY2016) - Palm Beach County School Year 2015/2016 2014/2015 2013/2014 2012/2013 2011/2012 2010/2011 2009/2010 2008/2009 2007/2008 2006/2007 2005/2006 2004/2005 $ $ $ $ $ $ $ $ $ $ $ $ BSA 4,154 4,032 3,753 3,583 3,479 3,623 3,630 3,972 4,079 3,981 3,742 3,670 DCD 1.0319 1.0290 1.0326 1.0335 1.0380 1.0406 1.0390 1.0364 1.0334 1.0307 1.0372 1.0468 FTE Value $ 4,286.98 $ 4,148.69 $ 3,875.66 $ 3,703.03 $ 3,611.20 $ 3,770.09 $ 3,771.57 $ 4,116.58 $ 4,215.24 $ 4,103.22 $ 3,881.20 $ 3,842.03 % age Inc (Dec) 3.33% 7.04% 4.66% 2.54% -4.21% -0.04% -8.38% -2.34% 2.73% 5.72% 1.02% -0.14% Overview of 2015/16 Florida Education Finance Program FTE Students x Program Cost Weights = Base FEFP Funding 12,514,270,038 2,773,673.69 District Cost Differential (DCD) Statutory Weighted FTE Students 3,009,994.99 = x Base FEFP represents a increase of $615,510,018 over 2014 - 2015 (5.17%) Base Student Allocation (BSA) $4,154.45 x Overview of 2015/16 Florida Education Finance Program Declining Enrollment Supplement $1,102,605 District receives 25% of the decline from the previous year's UFTE. Compensates a district that is losing student enrollment The allocation for 2014/15 = $4,357,414 (-$3,254,809 decrease) In 2008/09 the Districts were funded at 47.62% Overview of 2015/16 Florida Education Finance Program Sparsity Supplement $52,800,000 An supplement to recognize differences in sparsity of student population. Eligibility is limited by proviso in the General Appropriations Act to Districts with 24,000 or fewer UFTE Overview of 2015/16 Florida Education Finance Program Provides $15,387,446 for Lab School and Florida Virtual School Discretionary Contribution Lab Schools and the Florida Virtual School (FLVS) are separate school districts for purposes of FEFP funding. The funds for the lab schools and the FLVS are authorized in lieu of discretionary local tax revenue. FLVS funding is based on the state average per student revenue generated by the maximum allowable discretionary millage levy multiplied by 96% of the current year's taxable value for school purposes. This amount is then multiplied by the FTE of the Virtual School. State Funded Discretionary Contribution $16,215,809 If the lab schools and Florida Virtual School didn't get these funds, there would be inequity in the allocation system from the state! Overview of 2015/16 Florida Education Finance Program Provides $187,043,937 to fund any difference between: 1. 2. 3. the amount generated by a 0.748* mill levy and an amount equal to the state average multiplied by the district's unweighted student enrollment. The base level of funding is $399.89 per student Discretionary Equalization $187,043,937 *If any school district chooses to levy an amount not less than 0.498 mills and less than 0.748 mills, a supplement shall be calculated on the 0.498 mills. Overview of 2015/16 Florida Education Finance Program Allocated on crime statistics and WFTE After School programs, Alternative school programs involved in Juvenile Justice, Learning Enhancement, School Safety Minimum of $62,660 per district + Safe Schools $64,456,019 Overview of 2015/16 Florida Education Finance Program Began as Summer School Reading Allocation -for 2003/2004 to provide support and assistance to students who have not mastered skills necessary for promotion or graduation + Reading Instruction Allocation $130,000,000 For 2013/14, used to provide for K-12 comprehensive district-wide researchbased reading instruction throughout the year - minimum of - $115,000 Overview of 2015/16 Florida Education Finance Program Funds to be used at appropriate times throughout the school year to help students gain at least a year of knowledge for each year in school and to help students not be left behind. First priority for use of these funds is the provision of supplemental intensive instruction, consistent with the Sunshine State Standards, including summer school and intensive English immersion instruction, for students in grades 3 and 10 who scored Level I on the FCAT. At least $15 million, together with the funds from the Reading Allocation, shall be used by districts with 1 or more of the 300 lowest performing elementary schools to provide an additional hour of intensive reading instruction beyond the school day. The allocation is a set amount and is not recalculated. + Supplemental Academic Instruction Fund $648,910,576 The allocation for 2014/15= $642,089,342, an increase of $6,821,234 = Overview of 2015/2016 Florida Education Finance Program To provide educational programs and services for exceptional students. The ESE Guaranteed Allocation is provided in addition to the basic FTE revenue funds for each exceptional student in the per FTE student allocation. These were put in place to offset the elimination of program weights for programs 251, 252, & 253 (about 95% of ESE students have Matrix of Services scores in this range). + ESE Guarantee $959,182,058 This represents an increase of $8,400,370 from 2014/15 2014/15 Allocation = $950,781,688 Overview of 2015/16 Florida Education Finance Program These funds are used to supplement other sources of funding for students in juvenile justice education programs. The allocation is based on the WFTE in the juvenile justice education programs times both the state average class size reduction factor ($902.65) and the District Cost Differential. + DJJ Supplemental Allocation $7,471,265 Beginning with the 2015/16 Fiscal Year, the following elements are included in the FEFP. Therefore, these are now included in the calculation, prior to the 90% revenue determination. Teacher lead, Student Transportation, & Instructional Materials were previously included as Categorical Allocations. Teachers Lead 45,286,750 Student Transportation Instructional Materials +$429,530,450 + $225,830,113 + Digital Classroom Allocation $60,000,000 Instructional Materials 2015/16...............$225,830,113 2014/15 ............ $223,382,911 (Incorporated into FEFP line item) Per student allocation.. . . $78.00 Library Media Mat. .. $11,925,049 Science Lab Mat...... . $3,259,514 Dual Enrollment.......$10,109,552 Digital Materials for SWD. . .. . . $3,048,661 (Provided in separate line item) Per student allocation . . . . 78.00 Library Media Mat.... $11, 795,824 Science Lab Mat. ....... $3,1224,192 Dual Enrollment. . . . . . $10,000,000 Digital Materials for SWD. . .. . . $3,015,624 Overview of 2015/16 Florida Education Finance Program Funds appropriated for all Virtual Education programs to achieve an amount of $5,230 per student as established in the General Appropriations Act. + Virtual Education $15,706,547 Overview of 2015/16 Florida Education Finance Program 2014/15 Increase $ 14,679,467,020 $ 690,743,548 (4.71%) = Total FEFP $ 15,370,210,568 Overview of 2015/16 Florida Education Finance Program - Required Local Effort (4.984 Mills) $7,605,790,301 Overview of 2015/16 Florida Education Finance Program This represents an increase of $405,007,430 or 5.51 % from state funds for public education from the 2014/15 school year. Approximately $2,577.62 per WFTE comes from state sources! *Net State FEFP $7,758,617,374 Overview of 2015/16 Florida Education Finance Program This is a the same amount as 2014/2015 Funds are allocated based on each district's base funding (WFTE students X BSA X DCD) School Recognition Program to reward schools which improve one letter grade or achieve an \"A\". Allocations are based on $100 per student in eligible schools; Discretionary Lottery to be used for enhancement by each school district. Funds are allocated on the district's share of base FEFP funding. School Advisory Councils receive up to $5 per FTE student. + School Recognition 134,582,877 2009/10 EDUCATIONAL ENHANCEMENT TRUST FUND APPROPRIATIONS * Actual funding level determined by Florida Legislature and Department of Education. For 2015/16: School Recognition: $134,582,877 EDUCATIONAL ENHANCEMENT (LOTTERY) TRUST FUND 2009/10 & 2010/11 Appropriations 2009-10 2010-11 Public Schools Class Size Reduction (CSR) 189,849,480 103,776,356 CSR Lottery CO Program (Debt Service)(1) 151,922,482 154,721,252 Classrooms First Bond Program (DS and Projects) 166,957,717 164,766,967 Florida Educational Finance Program 9,036,490 9,036,490 Discretionary Lottery Funds*/School Recognition 129,914,030 129,914,030 647,680,199 562,215,095 Workforce Education (non-FEFP) Community Colleges State Universities 3,828,526 116,959,158 201,172,732 7,327,300 126,959,158 230,671,087 Florida's Bright Futures Scholarship Program 418,878,452 338,367,564 First Generation in College Matching Grant Program 6,848,120 6,574,195 Other State Student Financial Aid 28,500,696 28,500,696 Total Department 1,423,867,883 1,300,615,095 * District School Boards, Community College Boards of Trustees, and the University Board of Trustees determine the expenditure of these funds to enhance education. (1) Additional fixed capital outlay appropriations were received in the Lottery Capital Outlay Trust Fund for projects to reduce class size. These appropriations are funded through the issuance of bonds supported by lottery revenues. The debt service reflects payments on the bonds. CSR Allocation 2015/16.............. $3,040,910,760 2014/15 ............ $3,013,103,776 Allocation Factors: Allocation Factors: Pre-K - 3. . .. . . . . . . . . . $1,436.00 4 - 8. . . . . . .. . . . . . . . . . $ 878.00 9 - 12. . . . . .. . . . . . . . ...$ 885.00 Pre-K - 3. . . . . . . . . . . . . $1,325.00 4 - 8. . . . . . . . . . . . . . . . .. $ 903.80 9 - 12. . . . . . . . . . . . . . . . .$ 905.98 Trends in Class Size Reduction - Traditional Schools, State Averages K-12 Class Size Reduction Total Operating and Capital Costs to Implement through 2011/12 Senate Bill 2120 2011-12 Class Size Reduction Revisions Revised definition of \"Core-curricula\" courses Directs the Department to identify core-curricula courses Students in grades 4-8 taking a high school core-curricula course are subject to high school class size requirements. Class Size Maximums may temporarily be exceeded for a student who enrolls after the October student membership survey, if it is impractical, educationally unsound, or disruptive to not assign student to the class. PK - 3: 18 + 3 = 21 Students 4 - 8: 22 + 5 = 27 Students 9 - 12: 25 + 5 = 30 Students Funding Adjustments to Class Size Operating Categorical Calculate Initial Reduction. - Student's Class Size Reduction categorical funding amount - Base Student Allocation ($3,479.22) multiplied by the district cost differential Commissioner may recommend by February 15, subject to approval by the Legislative Budget Commission, an alternate reduction amount. - Extreme Emergency - Unable to meet requirements despite appropriate efforts Reallocation to districts in compliance. - Up to 5% of the Base Student Allocation multiplied by the district's total number of students - Not to exceed 25% of total funds reduced Restoration to districts not in compliance that submit a compliance plan by February 15. - Balance of funds remaining Class Size Accountability Requirements The amount of the initial Class size reduction shall be the lesser of the previous slide's calculated amount or the undistributed balance of the district's class size categorical allocation. The Commissioner is authorized to withhold the distribution of the class size categorical allocation to ensure the availability of sufficient undistributed funds to support the implementation of the calculated reduction. Class Size Accountability Requirements, cont. The amount of the initial CSR reduction shall be the lesser of the above calculated amount or the undistributed balance of the district's class size reduction categorical appropriation. The Commissioner is authorized to withhold the distribution of the class size reduction categorical allocation to ensure the availability of sufficient undistributed funds to support the implementation of the calculated reduction. Class Size Accountability Requirements, cont. The Commissioner shall allocate from the class size reduction calculation an amount equal to up to 5% of the base student allocation per FTE to those districts which have fully met class size requirements. However, the amount reallocated shall not exceed 25% of the total amount reduced. Funds remaining shall be reallocated to noncompliant districts which submit plans certified by their school boards to the Commissioner by February 15, indicating how they will meet class size requirement by October of the following school year. The reallocation shall be in proportion to each qualifying district's share of the total reduction for all qualifying districts. No district shall have an amount added back in excess of the amount that was reduced. Senate Joint Resolution 2 The 2010 Florida Legislature passed Senate Joint Resolution (SJR) 2 which will be on the ballot for the November 2010 general election. If approved by the voters by a margin greater than 60 percent, the 2002 constitutional provision for reducing the size of classes would be changed. Beginning with the 2010-11 school year, the maximum class size would be the school average number of students who can be assigned to each teacher in the following grade groupings: 18 students grades K-3; 22 students in grades 4-8; and 25 students in grades 9-12. The maximum number of students who may be assigned to a teacher, but not exceeding the school level averages is: 21 students in grades K-3; 27 students in grades 4-8; and 30 students in grades 9-12. Overview of 2015/16 Florida Education Finance Program = Total State Funding $ 10,934,111,011 The total represents a increase of $ 471,152,026 (4.5%) for K-12 education from 2014/15 Sequence of FEFP Calculations 1st (April) - Established by Legislature on estimated FTE (districts estimate next years Revenue) 2nd (July) - Changes based on tax roll (Establishes Required Local Effort Millage Rate) - Included in Funding for Florida Schools 3rd (December) - Actual Survey 1 & 2 FTE Uses February Factors to estimate February FTE Uses prior year June FTE Districts compare potential revenue with budget 4th (April) - Actual Survey 1 & 2 & 3 FTE Uses district's June estimate Later FTE corrections included in succeeding year 5th (October) - Actual Survey 1, 2, 3 & 4 FTE 2015/16 Calendar FTE Reporting Deadlines Survey 1 Survey Week: July 6-10, 2015 Due Date: July 24, 2015 State Processing: July 20-September 11, 2015 Final Update/Amendment Date: September 30, 2015 Survey 2 Survey Week: October 12-16, 2015 Due Date: October 30, 2015 State Processing: October 19-November 13, 2015 Final Update/Amendment Date: March 31, 2016 Survey 3 Survey Week: February 8-12, 2016 Due Date: February 26, 2016 State Processing: February 15-March 11, 2016 Final Update/Amendment Date: July 31, 2016 Survey 4 Survey Week: June 13-17, 2016 Due Date: July 5, 2016 State Processing: June 27-July 15, 2016 Final Update/Amendment Date: August 31, 2016 Where does the amount of FTE come from? Survey 1 Survey 2 Survey 3 Survey 4 1st Calc Projection Projection Projection Projection 2nd Calc Projection Projection Projection Projection 3rd Calc Actual Actual Estimate Estimate 4th Calc Actual Actual Actual Estimate 5th Calc Actual Actual Actual Actual Where does the amount of FTE come from? Survey 1 Survey 2 Survey 3 Survey 4 1st Calc Projection Projection Projection Projection 2nd Calc Projection Projection Projection Projection 3rd Calc 4th Calc 5th Calc During the Legislative session, the amount of Actual Actual Estimate Estimate FTE for the upcoming school year is estimated based upon district estimates, birth rates, etc. Actual Actual Actual Estimate Actual Actual Actual Actual Where does the amount of FTE come from? Survey 1 Survey 2 Survey 3 Survey 4 1st Calc Projection Projection Projection Projection 2nd Calc Projection Projection Projection Projection 3rd Calc 4th Calc 5th Calc Actual Actual Estimate Estimate Actual Actual Actual Estimate After the local tax appraiser has certified the tax rolls, the actual RLE is established but FTE Actual Actual Actual is still projected. Actual Where does the amount of FTE come from? 1st Calc 2nd Calc After the FTE has been counted in October, the Survey 1 Survey 2 Survey 3 Survey 4 state estimates how much FTE will be generated in February and June. Actual FTE Projection Projection Projection Projection counts for July and October are used. Projection Projection Projection Projection 3rd Calc Actual Actual Estimate Estimate 4th Calc Actual Actual Actual Estimate 5th Calc Actual Actual Actual Actual Where does the amount of FTE come from? 1st Calc 2nd Calc Survey 1 Survey how much the Survey 4 This is used to determine2 Survey 3 state has to pay for FTE for the current school year. Projection for July, October, and February The actual FTEProjection Projection Projection are used. Any future corrections to FTE are Projection Projection Projection Projection credited during the next fiscal year. 3rd Calc Actual Actual Estimate Estimate 4th Calc Actual Actual Actual Estimate 5th Calc Actual Actual Actual Actual Where does the amount of FTE come from? Survey 1 1st Calc 2nd Calc 3rd Calc Survey 2 Survey 3 Survey 4 Projection Projection Projection Projection This is used to determine how much the state's total FEFP payments are for the previous Projection Projection Projection Projection school year. Any adjustments are credited in the next fiscal year. Actual Actual Estimate Estimate 4th Calc Actual Actual Actual Estimate 5th Calc Actual Actual Actual Actual When do the districts get funds from the state? The state estimates how much the district will receive from the FEFP (less the Required Local Effort) The state makes 24 equal payments to the districts on the 10 th and 25th of each month, beginning in July. Districts with high property wealth may need to borrow funds until they collect the RLE in November. The bi-monthly payments will be adjusted up or down to account for the difference between actual FTE and projected FTE. If district's estimates are significantly lower than what was expected, the district will be bringing in less funds. This usually is found after the 3rd calculation, resulting in budget cuts in December - January. This is often when budget freezes are implemented