15 | 15 | | An act relating to education; amending s. 212.055, 2 |
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16 | 16 | | F.S.; conforming provisions to changes made by the 3 |
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17 | 17 | | act; amending s. 1013.62, F.S.; deleting obsolete 4 |
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18 | 18 | | language; making technical changes; revising charter 5 |
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19 | 19 | | school eligibility and ineligibility criteria to 6 |
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20 | 20 | | receive capital outlay funds; revising the calculation 7 |
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21 | 21 | | methodologies for the distribution of specified funds 8 |
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22 | 22 | | to eligible charter schools; providing school district 9 |
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23 | 23 | | requirements for the distribution of capital outlay 10 |
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24 | 24 | | funds to eligible charter schools; providing 11 |
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25 | 25 | | requirements for the use of capital outlay funds; 12 |
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26 | 26 | | providing an effective date. 13 |
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27 | 27 | | 14 |
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28 | 28 | | Be It Enacted by the Legislature of the State of Florida: 15 |
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29 | 29 | | 16 |
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30 | 30 | | Section 1. Paragraph (c) of subsection (6) of section 17 |
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31 | 31 | | 212.055, Florida Statutes, is amended to read: 18 |
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32 | 32 | | 212.055 Discretionary sales surtaxes; legislative intent; 19 |
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33 | 33 | | authorization and use of proceeds. βIt is the legislative intent 20 |
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34 | 34 | | that any authorization for imposition of a discretionary sales 21 |
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35 | 35 | | surtax shall be published in the Florida Statutes as a 22 |
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36 | 36 | | subsection of this section, irrespective of the duration of the 23 |
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37 | 37 | | levy. Each enactment shall specify the types of counties 24 |
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38 | 38 | | authorized to levy; the rate or rates which may be imposed; the 25 |
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46 | 46 | | Page 2 of 12 |
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47 | 47 | | F L O R I D A H O U S E O F R E P R E S E N T A T I V E S |
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48 | 48 | | |
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49 | 49 | | |
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50 | 50 | | |
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51 | 51 | | maximum length of time the surtax may be imposed, if any; the 26 |
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52 | 52 | | procedure which must be followed to secure voter approval, if 27 |
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53 | 53 | | required; the purpose for which the proceeds may be expended; 28 |
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54 | 54 | | and such other requirements as the Legislature may provide. 29 |
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55 | 55 | | Taxable transactions and administrative procedures shall be as 30 |
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56 | 56 | | provided in s. 212.054. 31 |
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57 | 57 | | (6) SCHOOL CAPITAL OUTLAY SURTAX. β 32 |
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58 | 58 | | (c) The resolution providing for the imposition of the 33 |
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59 | 59 | | surtax must set forth a plan for use of the surtax proceeds for 34 |
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60 | 60 | | fixed capital expenditures or fixed capital costs associated 35 |
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61 | 61 | | with the construction, reconstruction, or improvement of school 36 |
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62 | 62 | | facilities and campuses which have a useful life expectancy of 5 37 |
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63 | 63 | | or more years, and any land acquisition, land improvement, 38 |
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64 | 64 | | design, and engineering costs related thereto, or any purchase, 39 |
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65 | 65 | | lease-purchase, lease, or maintenance of school buses, as 40 |
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66 | 66 | | defined in s. 1006.25, which have a life expectancy of 5 years 41 |
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67 | 67 | | or more. Additionally, the plan shall include the costs of 42 |
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68 | 68 | | retrofitting and providing for tech nology implementation, 43 |
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69 | 69 | | including hardware and software, for the various sites within 44 |
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70 | 70 | | the school district. Surtax revenues may be used to service bond 45 |
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71 | 71 | | indebtedness to finance projects authorized by this subsection, 46 |
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72 | 72 | | and any interest accrued thereto may be he ld in trust to finance 47 |
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73 | 73 | | such projects. Neither the proceeds of the surtax nor any 48 |
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74 | 74 | | interest accrued thereto shall be used for operational expenses. 49 |
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75 | 75 | | Surtax revenues shared with charter schools shall be shared 50 |
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83 | 83 | | Page 3 of 12 |
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84 | 84 | | F L O R I D A H O U S E O F R E P R E S E N T A T I V E S |
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85 | 85 | | |
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86 | 86 | | |
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87 | 87 | | |
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88 | 88 | | based on their proportionate share of total school district 51 |
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89 | 89 | | capital outlay full-time equivalent enrollment as adopted by the 52 |
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90 | 90 | | education estimating conference established in s. 216.136 and 53 |
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91 | 91 | | expended by the charter school in a manner consistent with the 54 |
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92 | 92 | | allowable uses set forth in s. 1013.62(4). All revenues and 55 |
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93 | 93 | | expenditures shall be accounted for in a charter school's 56 |
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94 | 94 | | monthly or quarterly financial statement pursuant to s. 57 |
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95 | 95 | | 1002.33(9). The eligibility of a charter school to receive funds 58 |
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96 | 96 | | under this subsection shall be determined in accordance with s. 59 |
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97 | 97 | | 1013.62(1). If a school's charter is not renewed or is 60 |
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98 | 98 | | terminated and the school is dissolved under the provisions of 61 |
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99 | 99 | | law under which the school was organized, any unencumbered funds 62 |
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100 | 100 | | received under this subsection shall revert to the sponsor. 63 |
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101 | 101 | | Section 2. Subsections (1), (2), (3), and (4) of section 64 |
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102 | 102 | | 1013.62, Florida Statutes, are amended to read: 65 |
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103 | 103 | | 1013.62 Charter schools capital outlay funding. β 66 |
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104 | 104 | | (1) For the 2022-2023 fiscal year, charter school capital 67 |
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105 | 105 | | outlay funding shall consist of state funds appropriated i n the 68 |
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106 | 106 | | 2022-2023 General Appropriations Act. Beginning in fiscal year 69 |
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107 | 107 | | 2023-2024, Charter school capital outlay funding shall consist 70 |
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108 | 108 | | of state funds when such funds are appropriated in the General 71 |
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109 | 109 | | Appropriations Act and revenue resulting from the discretiona ry 72 |
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110 | 110 | | millage authorized in s. 1011.71(2) if the amount of state funds 73 |
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111 | 111 | | appropriated for charter school capital outlay in any fiscal 74 |
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112 | 112 | | year is less than the average charter school capital outlay 75 |
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120 | 120 | | Page 4 of 12 |
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121 | 121 | | F L O R I D A H O U S E O F R E P R E S E N T A T I V E S |
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122 | 122 | | |
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123 | 123 | | |
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124 | 124 | | |
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125 | 125 | | funds per unweighted full -time equivalent student for the 2018 -76 |
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126 | 126 | | 2019 fiscal year, multiplied by the estimated number of charter 77 |
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127 | 127 | | school students for the applicable fiscal year, and adjusted by 78 |
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128 | 128 | | changes in the Consumer Price Index issued by the United States 79 |
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129 | 129 | | Department of Labor from the previous fiscal year. Nothing in 80 |
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130 | 130 | | this subsection prohibits a school district from distributing to 81 |
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131 | 131 | | charter schools funds resulting from the discretionary millage 82 |
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132 | 132 | | authorized in s. 1011.71(2) . 83 |
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133 | 133 | | (a) To be eligible to receive capital outlay funds, a 84 |
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134 | 134 | | charter school must: 85 |
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135 | 135 | | 1.a. Have been in operatio n for 2 or more years; 86 |
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136 | 136 | | b. Be governed by a governing board established in the 87 |
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137 | 137 | | state for 2 or more years which operates both charter schools 88 |
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138 | 138 | | and conversion charter schools within the state; 89 |
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139 | 139 | | c. Be an expanded feeder chain of a charter school within 90 |
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140 | 140 | | the same school district that is currently receiving charter 91 |
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141 | 141 | | school capital outlay funds; 92 |
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142 | 142 | | d. Have been accredited by a regional accrediting 93 |
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143 | 143 | | association as defined by State Board of Education rule; 94 |
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144 | 144 | | e. Serve students in facilities that are provided by a 95 |
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145 | 145 | | business partner for a charter school -in-the-workplace pursuant 96 |
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146 | 146 | | to s. 1002.33(15)(b); or 97 |
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147 | 147 | | f. Be operated by a hope operator pursuant to s. 1002.333. 98 |
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148 | 148 | | 2. Have an annual audit that does not reveal any of the 99 |
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149 | 149 | | financial emergency conditions provided in s. 21 8.503(1) for the 100 |
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157 | 157 | | Page 5 of 12 |
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158 | 158 | | F L O R I D A H O U S E O F R E P R E S E N T A T I V E S |
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159 | 159 | | |
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160 | 160 | | |
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161 | 161 | | |
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162 | 162 | | most recent fiscal year for which such audit results are 101 |
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163 | 163 | | available. 102 |
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164 | 164 | | 3. Have satisfactory student achievement based on state 103 |
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165 | 165 | | accountability standards applicable to the charter school. 104 |
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166 | 166 | | 4. Have received final approval from its sponsor pur suant 105 |
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167 | 167 | | to s. 1002.33 for operation during that fiscal year. 106 |
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168 | 168 | | 5. Serve students in facilities that are not provided by 107 |
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169 | 169 | | the charter school's sponsor. 108 |
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170 | 170 | | 6. Attest in writing to the department that if the charter 109 |
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171 | 171 | | school is nonrenewed or terminated, any unencum bered funds and 110 |
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172 | 172 | | all equipment and property purchased with public funds shall 111 |
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173 | 173 | | revert pursuant to subsection (5). 112 |
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174 | 174 | | (b) A charter school is not eligible to receive capital 113 |
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175 | 175 | | outlay funds if: 114 |
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176 | 176 | | 1. It was created by the conversion of a public school and 115 |
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177 | 177 | | operates in facilities provided by the charter school's sponsor 116 |
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178 | 178 | | for a nominal fee, or at no charge, or if it is directly or 117 |
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179 | 179 | | indirectly operated by the school district ; 118 |
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180 | 180 | | 2. It is a developmental research (laboratory) school that 119 |
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181 | 181 | | receives state funding for capital improvement purposes pursuant 120 |
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182 | 182 | | to s. 1002.32(9)(e); or 121 |
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183 | 183 | | 3. A member of the governing board, or his or her family 122 |
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184 | 184 | | member as defined in s. 440.13(1)(b), has an interest in or is 123 |
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185 | 185 | | an employee of the lessor, excluding charter schools operating 124 |
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186 | 186 | | pursuant to s. 1002.33(15). 125 |
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194 | 194 | | Page 6 of 12 |
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195 | 195 | | F L O R I D A H O U S E O F R E P R E S E N T A T I V E S |
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196 | 196 | | |
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197 | 197 | | |
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198 | 198 | | |
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199 | 199 | | (2) The department shall use the following calculation 126 |
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200 | 200 | | methodology to allocate state funds appropriated in the General 127 |
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201 | 201 | | Appropriations Act to eligible charter schools: 128 |
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202 | 202 | | (a) Eligible charter schools shall be grouped into 129 |
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203 | 203 | | categories based on the ir student populations according to the 130 |
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204 | 204 | | following criteria: 131 |
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205 | 205 | | 1. Seventy-five percent or greater who are eligible for 132 |
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206 | 206 | | free or reduced-price school meals under the National School 133 |
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207 | 207 | | Lunch Program or, for schools operating programs under the 134 |
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208 | 208 | | Community Eligibility Provision of the Healthy, Hunger -Free Kids 135 |
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209 | 209 | | Act of 2010, an equivalent percentage of the student population 136 |
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210 | 210 | | eligible for free and reduced -price meals as determined by 137 |
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211 | 211 | | applying the multiplier authorized under the National School 138 |
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212 | 212 | | Lunch Act, 42 U.S.C. s. 1 759a(a)(1)(F)(vii), to the number of 139 |
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213 | 213 | | students reported for direct certification. 140 |
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214 | 214 | | 2. Twenty-five percent or greater with disabilities as 141 |
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215 | 215 | | defined in state board rule and consistent with the requirements 142 |
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216 | 216 | | of the Individuals with Disabilities Education Act. 143 |
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217 | 217 | | (b) If an eligible charter school does not meet the 144 |
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218 | 218 | | criteria for either category under paragraph (a), its FTE shall 145 |
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219 | 219 | | be provided as the base amount of funding and shall be assigned 146 |
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220 | 220 | | a weight of 1.0. An eligible charter school that meets the 147 |
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221 | 221 | | criteria under subparagraph (a)1. or subparagraph (a)2. shall be 148 |
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222 | 222 | | provided an additional 25 percent above the base funding amount, 149 |
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223 | 223 | | and the total FTE shall be multiplied by a weight of 1.25. An 150 |
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231 | 231 | | Page 7 of 12 |
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232 | 232 | | F L O R I D A H O U S E O F R E P R E S E N T A T I V E S |
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233 | 233 | | |
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234 | 234 | | |
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235 | 235 | | |
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236 | 236 | | eligible charter school that meets the criteria under both 151 |
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237 | 237 | | subparagraphs (a)1. a nd (a)2. shall be provided an additional 50 152 |
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238 | 238 | | percent above the base funding amount, and the FTE for that 153 |
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239 | 239 | | school shall be multiplied by a weight of 1.5. 154 |
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240 | 240 | | (a)(c) Divide the state appropriation for charter school 155 |
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241 | 241 | | capital outlay shall be divided by the total weighted FTE for 156 |
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242 | 242 | | all eligible charter schools to determine the base charter 157 |
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243 | 243 | | school per weighted FTE allocation amount. The base charter 158 |
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244 | 244 | | school per weighted FTE allocation amount shall be multiplied by 159 |
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245 | 245 | | the weighted FTE of each charter school to determine each 160 |
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246 | 246 | | charter school's capital outlay allocation. 161 |
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247 | 247 | | (b)(d) The department shall calculate the eligible charter 162 |
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248 | 248 | | school funding allocations. Funds shall be allocated using full -163 |
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249 | 249 | | time equivalent membership from the second and third enrollment 164 |
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250 | 250 | | surveys and free and reduced-price school lunch data . The 165 |
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251 | 251 | | department shall recalculate the allocations periodically based 166 |
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252 | 252 | | on the receipt of revised information, on a schedule established 167 |
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253 | 253 | | by the Commissioner of Education. 168 |
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254 | 254 | | (c)(e) The department shall distribute capital outlay 169 |
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255 | 255 | | funds monthly, beginning in the first quarter of the fiscal 170 |
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256 | 256 | | year, based on one-twelfth of the amount the department 171 |
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257 | 257 | | reasonably expects the charter school to receive during that 172 |
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258 | 258 | | fiscal year. The commissioner shall adjust subsequent 173 |
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259 | 259 | | distributions as necessar y to reflect each charter school's 174 |
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260 | 260 | | recalculated allocation. 175 |
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268 | 268 | | Page 8 of 12 |
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269 | 269 | | F L O R I D A H O U S E O F R E P R E S E N T A T I V E S |
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270 | 270 | | |
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271 | 271 | | |
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272 | 272 | | |
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273 | 273 | | (3) If the school board levies the discretionary millage 176 |
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274 | 274 | | authorized in s. 1011.71(2), and the state funds appropriated 177 |
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275 | 275 | | for charter school capital outlay in any fiscal year are less 178 |
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276 | 276 | | than the average charter school capital outlay funds per 179 |
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277 | 277 | | unweighted full-time equivalent student for the 2018 -2019 fiscal 180 |
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278 | 278 | | year, multiplied by the estimated number of charter school 181 |
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279 | 279 | | students for the applicable fiscal year, and adjusted by changes 182 |
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280 | 280 | | in the Consumer Price I ndex issued by the United States 183 |
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281 | 281 | | Department of Labor from the previous fiscal year, the 184 |
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282 | 282 | | department shall use the following calculation methodology to 185 |
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283 | 283 | | determine the amount of revenue that a school district must 186 |
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284 | 284 | | distribute to each eligible charter school: 187 |
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285 | 285 | | (a) Reduce the total discretionary millage revenue by the 188 |
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286 | 286 | | school district's annual debt service obligation incurred as of 189 |
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287 | 287 | | March 1, 2017, which has not been subsequently retired, and any 190 |
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288 | 288 | | amount of participation requirement pursuant to s. 191 |
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289 | 289 | | 1013.64(2)(a)8. that is being satisfied by revenues raised by 192 |
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290 | 290 | | the discretionary millage. 193 |
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291 | 291 | | (b) Divide the school district's adjusted discretionary 194 |
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292 | 292 | | millage revenue by the district's total capital outlay full -time 195 |
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293 | 293 | | equivalent membership and the total number of unweighted full-196 |
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294 | 294 | | time equivalent students of each eligible charter school to 197 |
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295 | 295 | | determine a capital outlay allocation per full -time equivalent 198 |
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296 | 296 | | student. 199 |
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297 | 297 | | (c) Multiply the capital outlay allocation per full -time 200 |
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305 | 305 | | Page 9 of 12 |
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306 | 306 | | F L O R I D A H O U S E O F R E P R E S E N T A T I V E S |
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307 | 307 | | |
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308 | 308 | | |
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309 | 309 | | |
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310 | 310 | | equivalent student by the total number of full -time equivalent 201 |
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311 | 311 | | students of each eligible charter school to determine the 202 |
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312 | 312 | | capital outlay allocation for each charter school. 203 |
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313 | 313 | | (d) If applicable, reduce the capital outlay allocation 204 |
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314 | 314 | | identified in paragraph (c) by the total amount of state funds 205 |
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315 | 315 | | allocated to each eligible ch arter school in subsection (2) to 206 |
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316 | 316 | | determine the maximum calculated capital outlay allocation. The 207 |
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317 | 317 | | amount of funds a school district must distribute to charter 208 |
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318 | 318 | | schools shall be as follows: 209 |
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319 | 319 | | 1. For fiscal year 2023 -2024, the amount is 20 percent of 210 |
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320 | 320 | | the amount calculated under this paragraph. 211 |
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321 | 321 | | 2. For fiscal year 2024 -2025, the amount is 40 percent of 212 |
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322 | 322 | | the amount calculated under this paragraph. 213 |
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323 | 323 | | 3. For fiscal year 2025 -2026, the amount is 60 percent of 214 |
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324 | 324 | | the amount calculated under this paragraph. 215 |
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325 | 325 | | 4. For fiscal year 2026-2027, the amount is 80 percent of 216 |
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326 | 326 | | the amount calculated under this paragraph. 217 |
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327 | 327 | | 5. For fiscal year 2027 -2028, and each fiscal year 218 |
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328 | 328 | | thereafter, the amount is 100 percent of the amount calculated 219 |
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329 | 329 | | under this paragraph. 220 |
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330 | 330 | | (e) School districts shall distribute capital outlay funds 221 |
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331 | 331 | | to eligible charter schools no later than February 1 of each 222 |
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332 | 332 | | year, as required by this subsection, based on the amount of 223 |
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333 | 333 | | funds received by the district school board. School districts 224 |
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334 | 334 | | shall distribute any remaining capital outlay funds, as required 225 |
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342 | 342 | | Page 10 of 12 |
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343 | 343 | | F L O R I D A H O U S E O F R E P R E S E N T A T I V E S |
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344 | 344 | | |
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345 | 345 | | |
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346 | 346 | | |
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347 | 347 | | by this subsection, upon the receipt of such funds until the 226 |
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348 | 348 | | total amount calculated pursuant to this subsection is 227 |
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349 | 349 | | distributed. 228 |
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350 | 350 | | 229 |
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351 | 351 | | By October 1 of each year, each school district shall certify to 230 |
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352 | 352 | | the department the amount of debt service and participation 231 |
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353 | 353 | | requirement that complies with the requirement of paragraph (a) 232 |
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354 | 354 | | and can be reduced from the total discretionary millage revenue. 233 |
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355 | 355 | | The Auditor General shall verify compliance with the 234 |
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356 | 356 | | requirements of paragr aph (a) and s. 1011.71(2)(e) during 235 |
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357 | 357 | | scheduled operational audits of school districts. 236 |
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358 | 358 | | (4) A charter school's governing body may use charter 237 |
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359 | 359 | | school capital outlay funds for the following purposes: 238 |
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360 | 360 | | (a) Purchase of real property. 239 |
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361 | 361 | | (b) Construction of sch ool facilities. 240 |
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362 | 362 | | (c) Purchase, lease -purchase, or lease of permanent or 241 |
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363 | 363 | | relocatable school facilities. 242 |
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364 | 364 | | (d) Purchase of vehicles to transport students to and from 243 |
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365 | 365 | | the charter school. 244 |
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366 | 366 | | (e) Renovation, repair, and maintenance of school 245 |
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367 | 367 | | facilities that the charter school owns or is purchasing through 246 |
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368 | 368 | | a lease-purchase or long-term lease of 5 years or longer. 247 |
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369 | 369 | | (f) Payment of the cost of premiums for property and 248 |
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370 | 370 | | casualty insurance necessary to insure the school facilities. 249 |
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371 | 371 | | (g) Purchase, lease -purchase, or lease of driver's 250 |
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379 | 379 | | Page 11 of 12 |
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380 | 380 | | F L O R I D A H O U S E O F R E P R E S E N T A T I V E S |
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381 | 381 | | |
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382 | 382 | | |
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383 | 383 | | |
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384 | 384 | | education vehicles; motor vehicles used for the maintenance or 251 |
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385 | 385 | | operation of plants and equipment; security vehicles; or 252 |
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386 | 386 | | vehicles used in storing or distributing materials and 253 |
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387 | 387 | | equipment. 254 |
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388 | 388 | | (h) Purchase, lease -purchase, or lease of computer and 255 |
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389 | 389 | | device hardware and operating system software necessary for 256 |
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390 | 390 | | gaining access to or enhancing the use of electronic and digital 257 |
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391 | 391 | | instructional content and resources; and enterprise resource 258 |
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392 | 392 | | software applications that are classified as capital assets in 259 |
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393 | 393 | | accordance with definitions of the Governmental Accounting 260 |
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394 | 394 | | Standards Board, have a useful life of at least 5 years, and are 261 |
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395 | 395 | | used to support schoolwide administration or state -mandated 262 |
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396 | 396 | | reporting requirements. Enterprise resource software may be 263 |
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397 | 397 | | acquired by annual license fees, maintenance fees, or lease 264 |
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398 | 398 | | agreement. 265 |
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399 | 399 | | (i) Payment of the cost of the opening day collection for 266 |
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400 | 400 | | the library media center of a new school. 267 |
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401 | 401 | | 268 |
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402 | 402 | | Any purchase, lease-purchase, or lease made pursuant to this 269 |
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403 | 403 | | subsection must be at the appraised value. For purposes of this 270 |
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404 | 404 | | subsection, the term "appraised value" means the fair market 271 |
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405 | 405 | | value as determined by an independent, Florida -licensed, 272 |
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406 | 406 | | qualified appraiser selected by the governing board. 273 |
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407 | 407 | | Documentation of the appraised value shall be provided t o the 274 |
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408 | 408 | | department upon its request. Conversion charter schools may use 275 |
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