Writing Question
Question 1: What would be the FTE for a student receiving 720 minutes per week of instruction? (.5 points)
- Program Cost Factors (PCF)
- 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.
- Question 2: Over the last several years, what appears to be the trend regarding the different Program Cost Factors? (.5 points)
The state changed the funding for ESE in 1997/98. Students were no longer funded based upon their disability but were to be funded based upon their educational needs as identified on the ESE Matrix of Services. The majority of ESE students are now funded under the Basic Program Cost Factor for the entire school day, regardless of where the ESE services are provided.
The Program Cost Factors for 251, 252, and 253 were eliminated during 2000/2001 and replaced with the ESE Guarantee.
Weighted FTE (WFTE): WFTE is calculated by multiplying the student’s unweighted FTE for a particular program by the appropriate Program Cost Factor.
The Base Student Allocation (BSA) is determined annually by the Legislature in the General Appropriations Act.
To determine the amount of funds a district receives using the FEFP funding model, multiply the UFTE (headcount) by the appropriate Program Cost Factor (PCF) then by the Base Student Allocation (BSA)
For Example: If there are 7.5 FTE generated in a PreK program at a school in Program 254, the FTE value would be as follows (using the 2023/2024 values):
FTE X PCF = WFTE X BSA = Value
7.5 X 3.619 = 27.1425 X $4,203.95 = $114.105.71
- Question 3: What would be the value of 18.7 FTE in Program 255? Using 2023/2024 values (1.0 points) – use newer year if available
- The District Cost Differential (DCD) has been an adjustment that recognizes differences in the cost of living. The DCD was determined annually by the Legislature. For the 2023/24 school year the Florida Legislature eliminated this adjustment and replaced it with the Florida Price Level Index (FPLI) & Comparable Wage Factor (CWF). The wage index is intended to identify the actual differences in providing educational services (as most expenses are tied personnel) across public school districts. The FPLI accounts for districts which have higher costs of living (i.e. Monroe, Palm Beach) by providing an increase in funding by a percentage.
Lab School Discretionary Allocation: Allocates an amount per UFTE for the .748 discretionary allocation to the seven Lab Schools in Florida (FSU, FAMU, UF, FAU), and Florida Virtual School. The schools are not taxing authorities, so they can’t levy the discretionary property taxes districts are allowed to levy for operating revenues. Although the local School Board levies the discretionary tax, the Lab Schools would not receive any of these taxes therefore, the local district would have more to spend on a student than students in the Lab School thus there would be inequity.
Question 4: Why does the Legislature include the Lab School Discretionary Allocation in the FEFP? (1.0 points)
Discretionary Tax Equalization, or .748 Mill Compression Adjustment allocates to districts the difference between a annually set amount by the Legislature and the funds generated from the .768 discretionary property tax millage levies. This is known as a Guaranteed Tax Base (GTB) as it eliminates the disparity between property rich and property poor districts. The district receives the difference between the Legislature set amount per student from the tax levy amount per student.
Question 5: Of the districts that receive funds from the Discretionary Tax Equalization, what appears to be common in regard to the percentage of funds generated by the Required Local Effort? (.5 points)
Safe Schools Allocation
Allocated on crime statistics and WFTE
Can be used for:
After School programs
Alternative school programs involved in Juvenile Justice
Learning Enhancement
School Safety
Minimum of $250,000 per district for 2023-2024 (every district receives above the minimum
The districts primarily use these funds to hire or contract for School Resource officers (armed security)
Question 6 Determine how your local school district is using their Safe Schools Allocation. Does this meet the requirements outlined above? 1.0 points)
Education Enhancement Allocation (EEA)
This allocation replaces the Supplemental Academic Instruction (SAI) fund beginning in the 2023/2024 SY.
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”.
The SAI allocation was introduced in FY1999/2000 as a categorical allocation. The funds were derived from the elimination of the following: This allocation replace the FEFP program category of “Dropout Prevention” and eliminated the additional FTE generated during summer school.
Summer school FTE for ESE and ESOL
Summer session/tutorial allocation
Drop Out Prevention as an FEFP Program
Class Size Reduction funds (not the Constitutional Amendment, passed in 2004).
Question 7 – How does your school district use their EEA funds? Does this address the needs of at-risk students? (1.0 points)
ESE Guarantee Allocation
This allocation provides districts with additional funds that replace the weighted component of the ESE FTE. In previous years, districts received weighted funds under the Program Cost Factors of 251, 252, & 253. Since these categories fluctuated within and across districts, as the Matrix of Services scores lacked reliability, the Florida Legislature eliminated the categories of 251-253 and moved these funds into a Guaranteed Allocation. By doing so, districts could budget these resources without concern that a fluctuation in Matrix scores could impact the district’s expected revenue flow.
Gross State and Local FEFP This represents the amount of funding necessary to fund the Florida Education Finance Program. This does not consider the additional funding from the Class Size Reduction allocation, which MUST be provided by state resources (sales tax)
Required Local Effort -This represents the amount of expected revenue from the required property taxes for school operations. This is the local REQUIRED contribution to funding public education in Florida. States that utilize a Foundation funding approach, as the FEFP, have some similar way to ensure that a minimum amount of local property tax is collected to represent the local contribution. In Georgia, this is referred to the “Fair Share”.
Gross State FEFP Dollars -This represents the amount of funding that is required from the state General Appropriations Act. This is derived form taking each district’s Gross FEFP and subtracting the Required Local Effort. The difference in value is funded via state sales taxes.
In addition to the categories list above, the state provides additional funding to address special needs such as Class Size Reduction & Student Transportation. These funds may not fully fund the targeted purpose; however, the funds provide support for these activities.
For example, the funds provided for transportation are an amount set by the Legislature for each student who utilizes public or school transportation (school buses, public transportation, etc.). The annual amount generated per student is about $500. This rises slightly each year. The amount per student does not come near the amount required to operate their school transportation services.
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