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EDUC 540EDUCATIONAL FINANCESUMMER 2012CELEBRATION CAMPUSPROFESSORDR. CHRIS COLWELLFELE COMPETENCIES FOR FINANCEA MANUAL FOR PRACTICAL USEByBrenda BohlingerLee BreiterMarla ButlerJack CarrKyle ClapperAllison CorreaAshley DubordDouglas FarleyDiane GardnerShanita HighlandMonica HiteKevin HosfordVanessa JhonStacey JonesShalyn KastanisSherry LeonardHaley MasonRobert MosteiroMayra RodriguezJessica SmithKevin SullivanAdam UlenskiMary VetterFranklin WebsterCaroline YoungTable of ContentsManual for Practical UseChapter 1 – Internal Funds Accounting & Auditing……………3Chapter 2 – Contract and Bids for School Services…………..12Chapter 3 – Funding for Exceptional Student Education….18Chapter 4 – FTE and Funding…………………………………………..29Chapter 5 – FTE Compliance & Auditing………………………….40Chapter 6 – Local School Budgets Beyond the FEFP…………50Chapter 7 – Planning, Implementing & Evaluating A Local School Budget…………………………………..56Chapter 8 – FISH Report………………………………………………….59Chapter 1 – Internal Funds Accounting & Auditing By: Ashley DuBord, Robert Mosteiro, Jack Carr Specific FELE competency to be addressed:Given a school internal funds audit report, identify violations of the State Board of Education policies and procedures for the administration and accounting of internal funds (e.g., fund raisers, purchases, monthly financial reports, bonding of the treasurer).How are funds collected and accounted for individual students? Here is a typical flow of money into a school’s internal account. Student turns money into the teacher. Teachers give the student the original pre-numbered, duplicate receipt; with date, amount turned in, student’s name, reason for funds, and type of payment listed on receipt. The pre-numbered receipts are then listed on a monies collected form daily while money is collected. The form and monies are turned into the bookkeeper daily. Funds must be deposited within 5 working days after receipt. SECTION III – STANDARDS, PRACTICES AND PROCEDURES 1.4 CASH COLLECTIONS AND DEPOSITS a. All money collected by the school must be substantiated by pre-numbered receipts, consecutively numbered class receipt records, reports of monies collected, pre-numbered tickets, reports of tickets issued and sold, or other auditable records. b. Insofar as is practicable, all money should be collected in the school office. Collections made outside of the school office must be turned in to the school office no later than the next business day. c. All money collected must be deposited intact to a depository as frequently as feasible and as dictated by sound business practices. IN ANY EVENT, FUNDS COLLECTED MUST BE DEPOSITED WITHIN FIVE (5) WORKING DAYS AFTER RECEIPT. d. All deposits must equal the total amount of money taken in and recorded on receipts for the period covered by the deposit. Deposit slips shall be made in the number of copies necessary to meet the approved accounting procedures. All checks received shall be deposited with a restrictive endorsement of “for deposit only” and specifying the account title and number. For more information, see Rebook Chapter 8, section 3, 1.4 How are funds collected and accounted for student groups? The daily collection of funds is the same as individual students collection. Below are specified practices.SECTION III – STANDARDS, PRACTICES AND PROCEDURES 2.0 STUDENT ACTIVITY/PROJECTS 2.1 ATHLETICS All revenue and expenditures involving athletic business transacted at the school level shall be recorded in accounts in this classification. 2.2 MUSIC a. Proceeds from activities of musical organizations, donations to these groups, and their expenses for supplies and trips shall be recorded in this classification. b. Collections from students for rental or maintenance of uniforms or instruments shall be recorded in separate accounts in this classification, or in trust if restricted as to use. 2.3 CLASSES, CLUBS, AND DEPARTMENTS a. Class and club accounts are those that support a group of students within a community of interest with a roster of members, officers, and a sponsor. Approval for the existence of all club and class activities is the responsibility of the principal. c. All collections received by any club or school organization must be deposited in the school internal fund. e. A financial report shall be filed with the principal’s office at the close of each fund-raising activity. To accommodate collection of data for this report, a separate account for the activity may be established. The organization sponsor shall participate, along with the finance clerk, in the designation of transactions to be recorded in each of the organization’s accounts. f. Class and club monies shall be expended for the benefit of the class or club or for purposes designated by the class or club that participated in generation of the revenue. For more information, see Rebook Chapter 8, section 3, 2.0 – 2.3.How are funds collected and accounted for parent and support groups? The daily collection is the same as individual student collection. Below are specified practices for these groups.SECTION III – STANDARDS, PRACTICES AND PROCEDURES4.3 COOPERATIVE ACTIVITIES a. A cooperative activity is one in which the school participates with outside groups such as the P.T.A. or booster clubs through planning, staging, or conducting school-related activities. Such activities may be held on or off the school grounds and will usually take the form of fund-raising events such as carnivals, paid entertainments, or food sales. b. Such activities must be approved by the principal and be beneficial to students. District procedures shall be followed to provide appropriate accounting for funds and to ensure compliance with policies contained herein. If a share of the proceeds is to be disbursed to the cooperating group, a prior written agreement should be executed.For more information, see Redbook Chapter 8, section 3, 4.3.How are funds collected and accounted for extracurricular activity such as sports or yearbook? The daily collection is the same as individual student’s collection. Below are specified practices for these groups.SECTION III – STANDARDS, PRACTICES AND PROCEDURES2.0 STUDENT ACTIVITY/PROJECTS 2.1 ATHLETICS All revenue and expenditures involving athletic business transacted at the school level shall be recorded in accounts in this classification.For more information, see Rebook Chapter 8, section 3, 2.0 -2.1How are funds collected and accounted for fundraisers? School-based fundraisers must complete a Fundraiser approval form and be approved prior to starting the fundraiser. Monies collected form must accompany any funds turned in on a daily basis. When fundraiser is over, fundraising sales report must be filled out and signed off by Principal. Outside business fundraisers (student pictures, Chick-filla, etc.) will post-event award the school with a check for the amount that event raised. A letter usually accompanies the check from the company over the intent of what the money will be used for.SECTION III – STANDARDS, PRACTICES AND PROCEDURES4.4 FUNDRAISING a. Each fundraising activity shall be planned to finance a specified objective. b. Each fundraising activity shall have the approval of the organization sponsor and the principal. c. The principal shall control the fundraising activities conducted in the name of the school and ensure that the purposes are worthwhile. 1. Raffles and other activities of chance shall not be conducted for school connected activities. 2. Fundraising activities for which students are charged an admission shall not be presented during school hours. d. When any school organization or group is involved in a fundraising activity or any function exposing the school board to extraordinary liability, approval must be obtained in advance from the superintendent or designee. For more information, see Rebook Chapter 8, section 3, 4.4How are purchases made from internal accounts?First a request to spend must be given and approved by the principal. Once approval, then the order can go through. Once receipt is turned in, the monies shall be reimbursed or if made directly to vendor it must be attached to P.O. Tax will not be reimbursed, except when purchasing the buyer provides a tax-exempt letter/card. SECTION III – STANDARDS, PRACTICES AND PROCEDURES3.1 REQUIREMENTS a. The requirements pertaining to purchases and securing bids on purchases made from public tax funds shall be observed when purchases are made from internal funds, except that: 1. School board approval of internal account vouchers is not required unless specifically provided for by school board rule.3.2 RESPONSIBILITY a. The school principal is fully responsible for all purchases and purchase commitments requiring present or future disbursements of internal fund monies. A signed commitment from the principal or designee(s) must be on file before any purchase is made. Vendors shall be notified of this policy. No purchase shall be made unless sufficient resources are available, except items for resale.3.5 RESTRICTED EXPENDITURES1. Equipment, supplies, forms, and postage for curricular or classroom use for which school board funds are available. The exception is revenue derived from career education production shops that may be used for these purposes.3. Articles for the personal use of any student, employee, or other person, except those items that are identifiable as being in recognition of service or promotion of school activities and those items identified under Rule 6A-1.0143, F.A.C., Promotion and Public Relations Expenditures. 4. Personal memberships or subscriptions.For more information, see Rebook Chapter 8, section 3, 3.1, 3.2, 3.5What is the principal’s responsibility for internal accounts? Principal must oversee all that is spent, and that the procedures are being followed. They must make sure that the money is being spent for the purpose that it is intended. They must review request, approve or reject. Sign off on all checks, review the bookkeepers work and validate the books online.SECTION III – STANDARDS, PRACTICES AND PROCEDURES1.3 CHECK SIGNATURES b. The principal is responsible for all financial transactions and proper check signatures.3.2 RESPONSIBILITY a. The school principal is fully responsible for all purchases and purchase commitments requiring present or future disbursements of internal fund monies. A signed commitment from the principal or designee(s) must be on file before any purchase is made. Vendors shall be notified of this policy. No purchase shall be made unless sufficient resources are available, except items for resale.For more information, see Redbook Chapter 8, section 3, 1.3, 3.2What are the bookkeeper’s?They adhere to all guidelines and procedures as directed in school district directives for bookkeeping. In many cases the bookkeeper completes the financial reports for the Principal, and the principal check off on their work and approves it.What is an internal audit? Auditors from the local school district come in and check the financial reports of the school. The purpose of the audit is to insure that all school district guidelines/procedures are being followed properly.SECTION III – STANDARDS, PRACTICES AND PROCEDURES4.2 AUDITS a. The school board shall provide for an annual audit of internal funds. b. In accordance with Rule 6A-1.087(2), F.A.C., the signed, written report of the audit shall include notations of any failure to comply with Florida Statutes, State Board of Education Rules, or rules of the school board. The report, which must also provide commentary as to financial management and irregularities, shall be presented to the school board while in session and filed as a part of the public record.For more information, see Redbook Chapter 8, section 3, 4.2 What are auditors examining?Auditors are examining that the school is following all district guidelines and procedures for internal accounts properly.What records must we produce for auditors?Schools must produce all record books, requests to spend, receipts, purchase orders (P.O.), review all expenditures, and look at balances.What types of reports must be completed?We must produce whatever the auditor requests. There is always a paper-trail that follows any money through the school. Each step requires a piece of paper. Monthly financial reports shall be made in approved written form to provide the school’s administration with financial information necessary for any financial decision-making. An annual report will provide data for inclusion of internal funds in the district’s annual financial statement. SECTION III – STANDARDS, PRACTICES AND PROCEDURES4.1 REPORTS a. The principal’s financial report and any other interim reports shall be prepared and submitted according to the schedule and format prescribed in district-adopted procedures. b. At the close of the school year, the annual report shall be prepared as district procedures provide, and shall be attested to by the principal and the preparer by their signatures as to its accuracy in reflecting the year’s activity and year-end balances to be included in the District Annual Financial Report.For more information, see Redbook Chapter 8, Section 2, 9, Section 3, 4.16. What is bonding and who must be bonded? Bonding is a?type of insurance policy?that a bond issuer purchases that guarantees the repayment of the principal and all associated interest payments to the bondholders in the event of default. Those that must be bonded include school districts that wish to pair with outside companies. For instance, when a school has a capital improvement project, the schools must be bonded against the companies to protect against any incidents or All employees having responsibility for handling and recording internal funds financial transactions shall be bonded through the district. For more information, see Redbook, Chapter 8, Section 2, 1Chapter 2 – Contracts and Bids for School Services Created by Kevin Sullivan, Kevin Hosford and Jessica SmithSpecific FELE competency to be addressed:Given a scenario identify legal standards that are applicable to site administrators in negotiating contracts for goods and services.Who can negotiate a binding contract for the School Board? For my school?A binding contract is a written agreement between two parties that will be enforced by the power of the law.Contracts established by the School Board:Negotiating contracts for the school board is the responsibility of Contract Administration and Procurement ServicesContracts established by the school:All school contracts are processed through your school’s bookkeeperThe bookkeeper will complete the contract and submit it to the Principal for signature and reviewContracts are then sent to Contract Administration for approval.After approval from the county, a contract must be submitted to the vendor for approvalA copy of the contract must be sent to the purchasing department (Procurement Services)For more details, please visit: bidding procedures: Vendor disputes: are my district’s specific purchasing policies for purchases made at the school level?Small Purchases (Up to $4,999.99)Purchases under $4,999.99 are bought on the open market with or without competition. However, every attempt is made to secure such purchases from certified M/WBE vendors. TheVisa Purchasing Card is rmal Quotes ($5,000-$9,999.99)Purchases from $5,000 to $9,999.99 are procured via a minimum of two (2) written quotes from selected vendors that come from an approved vendor list. All vendors must apply to Procurement Services before being approved by the districtRequests for Quotation ($10,000 - $24,999.99)Purchases from $10,000 to $24,999.99 are procured via a Request for Quotation (RFQ) to a minimum of three (3) vendors selected from the Vendor List.The?RFQ form details items being purchased and?OCPS specifications. Vendors should return the completed?RFQ form within the designated time period. Procurement staff review quotes and select the lowest responsive and responsible quote.Formal Sealed Bids (Over $25,000)All purchases exceeding $25,000 are acquired through the Formal Sealed Bid process, with the exception of sole source and emergency procurements. Sealed bids are solicited through the issuance of Invitation for Bids. Bid packages are prepared with Specifications & Terms and Conditions including items bid, units and total quantity required, instructions for bidding, delivery information and any special requirements for bidding. Anticipated date for bid opening is also included.Piggyback BidsWhen deemed in the best interest of the School Board, the School Board reserves the right to purchase under current contracts from other governmental agencies, school districts or other educational institutions under the same terms and conditions and pricing structure. This may be done in lieu of seeking competitive bids. Any purchases from piggyback bids over $50,000 require School Board approval.Florida State ContractsWhen deemed in the best interest of the School Board, the School Board may give consideration to and approve purchases from State Contracts issued by the State of Florida Department of Management Services. Any purchases from State Contracts over $50,000 require School Board approval.Step-by-step instructions can be found at: ? 00What limits my ability as principal to buy goods and services for my school?Principals can only purchase goods and/or services that have been approved by Procurement Services. Principals are limited to buying goods and must adhere to the following:Approved Vendor Listings through the state and school districtsRestricted Expenditures Section of the Redbook (Chapter 8)Ch. 8 Section III, 3.0 Purchasing: . State StatuesFor example, a principal cannot enter into a contract with a vendor that sells class rings for the graduating class simply because they have a relationship with the vendor. The vendor must apply to Procurement Services and adhere to the districts policies and procedures as well as complete a background check on the vendor/company.0124460How can I make a purchase?0-228600 For more information, visit: flow Chart of iBuy process:111760-5080Chapter 3: Funding for Exceptional Student EducationSpecific FELE competency to be addressed:Given an IEP determine whether or not provisions made are adequate to meet student needs.Executive Summary: This chapter begins with the broad topic of federal funding sources for exceptional student education and the rules that are specific to federal funding sources for exceptional student education. The scope then narrows by addressing state funding for exceptional education and the specific rules that apply to that funding. It concludes by addressing how the Individual Education Plan affects funding. A brief executive summary of each funding aspect is outlined below:Federal Funding Sources: The federal government, under the Individuals with Disabilities Act (IDEA), distributes funds through several state programs, parts B and C. It also distributes funds through several discretionary grants, parts D and E. IDEA does not fully fund special education programs in district schools. The reauthorization of IDEA was signed into law in 2004 but the release of final regulations, which focuses on improving outcomes for children served by Part C, pre-kindergarten programs and early interventions were announced in 2011.Federal Funding Rules: In order to receive funds from part B of the IDEA, states must submit an application annually and provide opportunities for participation in planning to specific groups of individuals. States are also required to make the application available to the public for comments for a certain number of days. State Funding Sources: In the state of Florida students and parents have the to educational choice. Florida Statute permits public school choice, private school choice, home education and private choice. School Choice programs allow parents to seek out both public and private educational options with very little financial penalty. Florida leads the nation in school choice options. Funding options for school choice is outlined in Florida State Statutes. State Funding Rules: The state of Florida supports Exceptional Education by supporting school districts monetarily in their efforts to provide exceptional student education programs for students ages 3 – 21.IEP’s affect on Funding: The Individual Education Plan (IEP) is written to meet a student’s individual needs. The level of services written in the IEP will determine the WFTE for the student, thus impacting funding. What federal sources are available for funding exceptional student education?Under the Individuals with Disabilities Education Act (IDEA), federal special education funds are distributed through three state grant programs and several discretionary grant programs.IDEA Part B Part B of the law, the main program, authorizes grants to state and local education agencies to offset part of the costs of the K-12 education needs of children with disabilities.IDEA Part C Pre-school State Grants Authorizes infant and toddler state grants for pre-kindergarten programs and early intervention services. This program provides grants under a statutory formula to 50 states, the District of Columbia, the Commonwealth of Puerto Rico, the secretary of the interior, and four outlying areas to assist in maintaining and implementing statewide systems of coordinated, comprehensive, multidisciplinary, interagency programs of early intervention services for infants and toddlers with disabilities and their families. Allocations are based on the number of children from birth through age 2 in the general population in the state relative to the population in this age range for all states. In addition, no state may receive less than 0.5 percent of the funds available to all states or $500,000, whichever is greater. The outlying areas may receive an aggregated amount of up to 1 percent of the funds appropriated, and the secretary of the interior receives 1.25 percent of the aggregate of the amount available to states, which must be distributed to federally recognize Indian tribes, tribal organizations or consortia of these entities. IDEA Part D and Part E Authorize discretionary grants to state and local education agencies for a variety of "national" special education activities, including research, evaluation, and the training and recruitment of personnel.IDEA does not fully fund special education programs and services in your school district. WhileCongress has authorized 40% of average per pupil expenditure in the state, appropriations havebeen at approximately 20%. The reauthorized Individuals with Disabilities Education Act (IDEA) was signed into law on Dec. 3, 2004, by President George W. Bush. The provisions of the act became effective on July 1, 2005, with the exception of some of the elements pertaining to the definition of a “highly qualified teacher” that took effect upon the signing of the act. The final regulations were published on Aug. 14, 2006. On September 6, 2011, the U.S. Department of Education announced the release of the final regulations for the early intervention program under Part C of the Individuals with Disabilities Education Act (IDEA). These final regulations will help improve services and outcomes for America's infants and toddlers with disabilities and their families. Part C is a $436 million program administered by States that serves infants and toddlers through age 2 with developmental delays or who have diagnosed physical or mental conditions with high probabilities of resulting in developmental delays. The final Part C regulations incorporate provisions in the 2004 amendments to Part C of the IDEA. Additionally, the final regulations provide States with flexibility in some areas, while ensuring State accountability to improve results and providing needed services for infants and toddlers with disabilities and their families. The regulations focus on measuring and improving outcomes for the approximately 350,000 children served by the Part C program with the goal of ensuring that such children are ready for preschool and kindergarten.What rules are specific to federal funding sources for exceptional student education?In order to receive a grant under Part B of the Individuals with Disabilities Education Act (IDEA), states must submit an application annually.In accordance with the General Education Provisions Act GEPA) requirement, the State must assure that it will provide reasonable opportunities for participation by local agencies, representatives of the class of individuals affected by this program and other interested institutions, organizations, and individuals in the planning for the operation of this program.States are required to make the Part B Application available to the public for a period of 60 days and accept comments for a period of 30 daysAuthorized use of Part B of IDEAAfter the special education unit has documented through an amendmentto its current approved plan and on its part B of IDEA application forfederal funds that it has met the excess costs and maintenance ofeffort requirements, the part B funds may be used for whatever special services and activities are necessary to meet the requirements ofpart B of the Individuals With Disabilities Education Act.For purposes of this section, maintenance of effort means that fundsprovided to a local education agency under part B of IDEA may not beused to reduce the level of expenditures for the education of childrenwith disabilities made by the local education agency from local fundsbelow the level of those expenditures for the preceding fiscal yearAny other use of funds under part B of IDEA unless expresslyauthorized by the department or the United States department ofeducation is prohibited.Excess Cost Requirement under Part B of IDEA.The local education agency must spend a certain minimum amount, as specified in part B of IDEA, for the education of its disabled children before IDEA part B funds may be used.After a local education agency has shown on an annual amendment toits current approved plan that, on the average, it has spent the minimumfor the education of its children with disabilities, the local educationagency has met the excess cost requirement and all additional costsare excess costs.Part B of IDEA funds may then be used to pay for those additional costs.State-Imposed Rules, Regulations, and Policies Exceeding the Individuals with Disabilities Education Act (IDEA) States must identify in writing to local educational agencies any State-imposed rule, regulation, or policy that is not required under IDEA. Florida has statutes, rules, or policies that go beyond those required under IDEA. The Florida Statutes are as follows:Section 1002.39, Florida Statutes (F.S.), requires the school district to notify the parent of a student with a disability of all options available pursuant to the McKay Scholarship for Students with disabilities. Section 1003.438, F.S., allows certain students with disabilities to earn a special diploma based on requirements prescribed by the district school board. Orange County Public Schools, for example, grants special diplomas for exceptional education students. Section 1003.57, F.S., requires school districts to provide information to parents of sensory-impaired students describing the Florida School for the Deaf and the Blind and other available programs; requires that in addition to the services agreed to in a student’s individual educational plan (IEP), the district shall inform the parent of a student with physical or developmental disability of all available services that are appropriate; requires a receiving school district to review a student’s individual educational plan (IEP) within 10 business days following receipt of notification that an exceptional student has been placed in a private residential care facility. Section 1003.573, F.S., requires schools to notify the parents of any incident of restraint or seclusion of their child with a disability and submit a report of the incident to the Department of Education. Section 1003.575, F.S., requires that if an IEP team makes a recommendation for a student with a disability to receive an assistive technology assessment, the assessment must be completed within 60 school days after the team’s recommendation. Rule 6A-6.03028, Florida Administrative Code (F.A.C.), requires the district to begin transition planning at age fourteen (14); provide an interpreter at a meeting that is attended by the student if the student needs that service; and obtain signed consent from the parent for a student to receive instructional accommodations that would not be permitted on the statewide assessments and acknowledge in writing that he or she understands the implications of such accommodations. In addition, if a student does not participate in the regular state assessment, the district must provide the parent with information regarding the implications of such nonparticipation. What state sources are available for funding exceptional student education?In order to understand the state funding sources available for ESE student you must first understand the basis for Florida Choice –In Florida, K-12 students and parents are afforded the right to educational choice. Florida’s fundamental educational choice options for parents of public school students, as authorized by Section 1002.20(6), Florida Statutes, include: Public school choice; Private school choice; Home education; and Private tutoring.Since all children are different and have different needs, School choice programs allow parents to seek out the best and most appropriate educational opportunities for their children without financial penalty. Below are the State Statues that outline funding options (also known as vouchers) that enable students to receive these educational opportunities. Florida continues to lead the nation in School Choice options.1002.38 Opportunity Scholarship Program The purpose the Opportunity Scholarship Program is to provide enhanced opportunity for students in this state to gain the knowledge and skills necessary for postsecondary education, a career education, or the world of work. The Legislature finds that the State Constitution requires the state to provide a uniform, safe, secure, efficient, and high-quality system which allows the opportunity to obtain a high-quality education. The program also states that a student does not have to stay at a school found by the state that has failed two years of a four year period.The Legislature shall make available opportunity scholarships in order to give parents the opportunity for their children to attend a public school that is performing satisfactorily or to attend an eligible private school when the parent chooses to apply the equivalent of the public education funds generated by his or her child to the cost of tuition in the eligible private school. 1002.39 The McKay Scholarships for Students with Disabilities Program Provided over 22,000 Florida students with special needs the opportunity to attend a participating private school during the 2010-11 school year. The McKay Scholarships Program also offers parents public school choice. A parent of an eligible special needs student may choose to transfer the student to another public school. The John M. McKay Scholarships for Students with Disabilities Program provides the option for students with an individual educational plan (IEP) to attend a public school other than the one to which the student is assigned or to receive a scholarship to a participating private school of choice.1002.395 Florida Tax Credit Scholarship Program The Florida Tax Credit Scholarship Program (FTC Program) was established to encourage taxpayers to make private, voluntary contributions to non-profit scholarship-funding organizations (SFOs), expand educational opportunities for families that have limited financial resources, and enable Florida’s children to achieve a greater level of excellence in their education.The FTC Program provides a tax credit to taxpayers that make eligible contributions to nonprofit scholarship-funding organizations (SFOs). SFOs award scholarships to eligible students who qualify for free or reduced-price school lunches under the National School Lunch Act. The scholarships may be used for certain private school tuition and fees or transportation expenses to a public school of choice.1002.66 Specialized instructional services for children with disabilities Offers parents an option to use VPK funding for specialized instructional services for children. Beginning with the 2012-2013 school year, a child who has a disability and enrolls with the early learning coalition under s. 1002.53(3) (d) is eligible for specialized instructional services. 1002.53 - A specialized instructional services program for children who have disabilities, if the child has been evaluated and determined as eligible, has a current individual educational plan developed by the local school board. What rules are specific to state funding sources for exceptional student education?1002.38?Opportunity Scholarship EligibilityFor purposes of this section, a school’s grade shall be based upon statewide assessments administered pursuant to s. 1008.22. A public school student’s parent may request and receive an opportunity scholarship for the student to enroll in and attend a public school in accordance with the provisions of this section if: By assigned school attendance area or by special assignment, the student has spent the prior school year in attendance at a public school that has been designated as performance grade category “D” or “F” and that is in one of the two lowest-performing categories pursuant to s. 1008.33, and the student’s attendance occurred during a school year in which such designation was in effect;The student has been in attendance elsewhere in the public school system and has been assigned to such school for the next school year; orThe student has been notified that he or she has been assigned to such school for the next school year.1002.39?John M. McKay Scholarship EligibilityThe parent of a student with a disability may request and receive from the state a John M. McKay Scholarship for the child to enroll in and attend a private school in accordance with this section if the student has: Received specialized instructional services under the Voluntary Prekindergarten Education Program pursuant to s. 1002.66 during the previous school year and the student has a current individual educational plan developed by the local school board in accordance with rules of the State Board of Education for the John M. McKay Scholarships for Students with Disabilities Program or a 504 accommodation plan has been issued under s. 504 of the Rehabilitation Act of 1973;Spent the prior school year in attendance at a Florida public school or the Florida School for the Deaf and the Blind. For purposes of this subparagraph, prior school year in attendance means that the student was enrolled;A school district for funding during the preceding October and February Florida Education Finance Program surveys in kindergarten through grade 12, which includes time spent in a Department of Juvenile Justice commitment program if funded under the Florida Education Finance Program;The Florida School for the Deaf and the Blind during the preceding October and February student membership surveys in kindergarten through grade 12; orA school district for funding during the preceding October and February Florida Education Finance Program surveys, was at least 4 years of age when so enrolled and reported, and was eligible for services under s. 1003.21(1)(e); orBeen enrolled and reported by a school district for funding, during the October and February Florida Education Finance Program surveys, in any of the 5 years prior to the 2010-2011 fiscal year; has a current individualized educational plan developed by the district school board in accordance with rules of the State Board of Education for the John M. McKay Scholarship Program no later than June 30, 2011; and receives a first-time John M. McKay scholarship for the 2011-2012 school year. Upon request of the parent, the local school district shall complete a matrix of services as required in subparagraph (5)(b)1. for a student requesting a current individualized educational plan in accordance with the provisions of this subparagraph.1002.395?Florida Tax Credit Scholarship Program Eligibility1. A student is eligible for a Florida tax credit scholarship under this section if the student qualifies for free or reduced-price school lunches under the National School Lunch Act or is on the direct certification list and: Was counted as a full-time equivalent student during the previous state fiscal year for purposes of state per-student funding;Received a scholarship from an eligible nonprofit scholarship-funding organization or from the State of Florida during the previous school year;Is eligible to enter kindergarten or first grade; orIs currently placed, or during the previous state fiscal year was placed, in foster care as defined in s. 39.01.2. A student may continue in the scholarship program as long as the student’s household income level does not exceed 230 percent of the federal poverty level.3.?A sibling of a student who is continuing in the scholarship program and who resides in the same household as the student shall also be eligible as a first-time tax credit scholarship recipient if the sibling meets one or more of the criteria specified in subparagraph 1. and as long as the student’s and sibling’s household income level does not exceed 230 percent of the federal poverty level.4. Household income for purposes of a student who is currently in foster care as defined in s. 39.01 shall consist only of the income that may be considered in determining whether he or she qualifies for free or reduced-price school lunches under the National School Lunch Act.private schools and the Commissioner of Education by March 15, 2013, and biennially thereafter.d.?Must monitor the compliance of a private school with paragraph (8)(e) if the scholarship-funding organization provided the majority of the scholarship funding to the school. For each private school subject to paragraph (8)(e), the appropriate scholarship-funding organization shall notify the Commissioner of Education by October 30, 2011, and annually thereafter of: 1002.66?Specialized Instructional Services For Children With Disabilities Eligibility1. Beginning with the 2012-2013 school year, a child who has a disability and enrolls with the early learning coalition under s. 1002.53 is eligible for specialized instructional services if: The child is eligible for the Voluntary Prekindergarten Education Program A current individual educational plan has been developed for the child by the local school board in accordance with rules of the State Board of Education.2.?The parent of a child who is eligible for the prekindergarten program for children with disabilities may select one or more specialized instructional services that are consistent with the child’s individual educational plan.3.?The specialized instructional services provided for a child under this section must be delivered according to professionally accepted standards; must be in accordance with the performance standards adopted by the department under s. 1002.67; and must address the age-appropriate progress of the child in the development of the capabilities, capacities, and skills required under s. 1(b), Art. IX of the State Constitution.4.The department shall approve specialized instructional service providers whose services meet the standards in subsection (3), maintain a list of approved providers, and notify each school district and early learning coalition of the approved provider list. Upon the request of a child’s parent, the department may approve a specialized instructional service provider that is not on the approved list if the provider’s services meet the standards in subsection (3) and the service is consistent with the child’s individual educational plan.5.?The coalition shall reimburse an approved specialized instructional service provider for authorized services provided to an eligible child; however, the cumulative total of services reimbursed for a child may not exceed the amount of the base student allocation provided in the Voluntary Prekindergarten Education Program in the General Appropriations Act. Providers shall be reimbursed from funds allocated to the early learning coalition for the Voluntary Prekindergarten Education Program.1002.53?Voluntary PreKindergarten Education Program Eligibility Each child who resides in this state who will have attained the age of 4 years on or before September 1 of the school year is eligible for the Voluntary Prekindergarten Education Program during that school year. The child remains eligible until the beginning of the school year for which the child is eligible for admission to kindergarten in a public school.1.?The parent of each child eligible under subsection (2) may enroll the child in one of the following programs: ?A school-year prekindergarten program delivered by a private prekindergarten provider under s. 1002.55;A summer prekindergarten program delivered by a public school or private prekindergarten provider under s. 1002.61 A school-year prekindergarten program delivered by a public school; orA specialized instructional services program for children who have disabilities, if the child has been evaluated and determined as eligible, has a current individual educational plan developed by the local school board, and is eligible for the program.How does the Individualized Education Plan (IEP) affect funding?What is an IEP?An IEP is a plan that must include certain information about the child and the educational program designed to meet his or her unique needs. This information covers topics such as current performance, annual goals, special education and related services, accommodations, participation in state and district-wide tests, needed transition services, and measured progress. The team that writes a child's Individualized Education Program includes the parent(s), regular education teacher(s), special education teacher(s), other individuals from the school and district, and the student when appropriate.Matrix of ServicesFunding for students with ESE disabilities is based on ratings on the Matrix of Services forms which provide documentation of the areas in which the student is to receive services and the intensity of those services. The Matrix of Services is completed based on the IEP and reflects the supports and services included on the student's IEP.The matrix will determine how the student will be weighted, with Level 4’s and 5’s receiving more funding and 1-3’s receiving basic funding.Program Weights K-3 Basicwith ESE 1111.1024-8 Basicwith ESE 1121.0009-12 Basicwith ESE 1131.013Support Level 4with ESE 2543.550Support Level 5with ESE 2555.022The IEP will also affect the weighted FTE because it determines the amount of ESE service hours a student receives.CITES: Scholarship Program McKay Tax Credit Scholarship Program instructional services for children with disabilities 1002.53?Voluntary Prekindergarten Education ProgramFLDOE Home?Chapter 4 – FTE and FundingSpecific FELE competency to be addressed:Given an FTE report, identify, interpret, and apply each formula factor used in computing the Florida Education Finance Program allocation.Summary: The system, established in 1973, of financing the operation of Florida public schools. The FEFP bases funding allocations on the number of students, rather than on the number of teachers or school facilities. The purpose of the FEFP is to provide a consistent, equitable source of funding for public education in Florida. The FEFP includes both state and local revenue. The major source of state FEFP revenue is sales taxes. The main source of local FEFP revenue is property taxes. As the FEFP is designed to provide equalization of educational opportunity, 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 of the student population. What is the purpose for each formula factor in the FEFP?According to the 2011-2012 Funding for Florida School District Statistical Report the purpose for each formula factor in the FEFP is described below:FTE Student: A full-time equivalent (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 prekindergarten Exceptional Student Education (ESE) program – 720 hours of instruction 2) Double-session school or a school using an experimental calendar approved by the Department of Education (a) Student in grades 4 through 12 – 810 hours of instruction (b) Student in kindergarten through grade 3 or in an authorized prekindergarten ESE program – 630 hours of instruction The hours set forth in (1) and (2) above are the maximum hours funded for instruction for the school year. Funding for FTE membership in programs scheduled beyond the regular 180-day term is limited as described later in this section. The hours set in (1) and (2) serve as the base in the calculation of the fractional FTE earned by each program when a student is served by more than one FEFP program. For purposes of calculating the full-time equivalent student membership, a student is considered in membership until he or she withdraws or until the eleventh consecutive school day of his or her absence. A student is eligible for full-time equivalent reporting if both of the following conditions are satisfied: (1) The student is in program membership at least one day during the survey period in an approved course of study as defined in the Course Code Directory, excluding non-instructional activities as defined in State Board of Education Rules, and (2) The student is in attendance at least one day during the survey period or one of the six scheduled meetings preceding the survey period when students were in attendance in school. Note: For year-round schools, if the student’s track is out of school during survey week, the last week the track was in session becomes survey week. FLVS: (reporting attendance for FL Virtual School for FTE): It is funded through the FEFP as a special district and serves students in grades 6-12. An FTE for FLVS is one student who has successfully completed six courses or credits. A student who completes fewer than six credits shall earn a fraction of an FTE. Credit completed in excess of the minimum required for high school graduation is not eligible for funding. The Florida Virtual School may also report credit completed during the summer. Grades 6-12 students enrolling in individual online courses through the FLVS supplemental program may earn more than one FTE. The supplemental FLVS program can also enroll advanced 4th and 5th grade public school students in its middle school courses. The completions for these students are limited to one FTE. Florida Virtual School also offers a full-time program at the state level (FLVS FT). This program serves full- time students in grades K-12 and it is funded through the FEFP. One FTE is defined as six full-year courses or the prescribed level of content that counts for promotion. A student who completes fewer than six courses or the prescribed level of contact hours shall earn a fraction of an FTE. No student may receive more than one FTE for the school year in the FLVS FT program. Program Cost Factors: The PCF assure that each program receives an equitable share of funds in relation to its relative cost per student. Through the annual program cost report, districts report the expenditures for each FEFP program. The cost per FTE student of each FEFP program is used to produce an index of relative costs with the cost per FTE of Basic, Grades 4-8, established as the 1.000 base. In order to protect districts from extreme fluctuation in program cost factors, the Legislature typically uses a three-year average in computing cost factors. Weighted FTE: Multiplying the FTE students for a program by its cost factor produces “weighted FTE.” This calculation weights the FTE to reflect the relative costs of the programs as represented by the program cost factors. ESE students in Levels 4 and 5 are reported with the appropriate cost factor (weight) for their respective levels. ESE students who are not classified in Level 4 or 5 are reported in the applicable Basic Program “with ESE services.” Additional funding for these students is provided by the ESE Guaranteed Allocation component of the FEFP formula.Base Student Allocation: The base student allocation from state and local funds is determined annually by the Legislature and is a component in the calculation of Base Funding. 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 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.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.Department of Juvenile Justice (DJJ) Supplement: The total K-12 weighted full-time equivalent 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 population 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 (not to exceed three). By Appropriations Act proviso, participation is limited to districts of 20,000 or fewer FTE. There are four adjustments to the initial sparsity computation, including a wealth adjustment. State-Funded Discretionary Contribution: Developmental Research Schools (lab schools) and the Florida Virtual School 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 Florida Virtual School discretionary contribution is calculated by multiplying the maximum allowable non-voted discretionary millage for operations pursuant to 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 full-time equivalent membership of the state; and multiplying this quotient by the full-time equivalent membership of the school. Funds for the discretionary contribution are appropriated from state funds in the General Appropriations Act.**0.748 Mills Discretionary Compression (RLE): If any school district levies the full 0.748 mill levy and it generates an amount of funds per unweighted FTE that is less than the state average amount per unweighted FTE, 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 calculated on a levy of 0.498. If a 0.498 levy generates an amount of funds per unweighted FTE that is less than the state average amount per unweighted FTE 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.0.25 Mill Additional Discretionary Compression: The 0.25 mill additional discretionary compression provides an amount to fund any difference between (1) the amount generated by a 0.250 critical operating mill levy and (2) an amount equal to the state average multiplied by the district's unweighted student enrollment.Safe Schools: Each district is guaranteed a minimum for safe school activities: these funds are allocated based on the latest official Florida Crime Index provided by the Department of Law Enforcement, and 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) other improvements to enhance the learning environment, including implementation of conflict resolution strategies; (3) alternative school programs for adjudicated youth; (4) suicide prevention programs; and (5) other improvements to make the school a safe place to learn. 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 are provided for a K-12 comprehensive, district-wide system of research-based reading instruction. The amount 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 (FY 2012).Supplemental Academic Instruction: The primary purpose of this allocation is to provide 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 a Level I in FCAT reading or math. 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. School districts that have provided education services in the previous school year for exceptional education students who are residents of other districts shall not discontinue providing such services without the prior approval of the Department of Education.*Merit Award Program (MAP): Funding was allocated for the Merit Award Program (MAP) (Section 1012.225, F.S.) for the 2011-12 fiscal year, to provide performance pay to instructional personnel as defined in Section 1012.01(2)(a)-(d), F.S., and school-based administrators as defined in Section 1012.01(3)(c), F.S. The program was repealed in Section 38, Chapter 2011-55, L.O.F.Instructional Materials: Funds provide for core subject instructional materials, as well as library/media materials and science lab materials, for 2011-12. The funding supports Florida's Next Generation Sunshine State Standards and a learning environment conducive to teaching and learning using appropriate educational materials. The 2000 Legislature mandated a textbook or major tool of instruction for each student in all core subject areas (Sections 1006.28-1006.43, F.S.). The funds are allocated to the districts based on the formula in Section 1011.67, F.S.Section 20, Chapter 2011-55, L.O.F., established a pilot program for the transition to electronic and digital instructional materials. Under this pilot program, district school boards may designate pilot program schools. By September 2012, each district with a pilot program must report to the Department of Education, Governor, and Legislature on the success of its pilot program, including lessons learned and impacts on student performance.Florida Teachers Lead: The Florida Teachers Lead Program appropriation provides an allocation to each school district based on the prorated total of each school district’s share of the total 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. Student Transportation: To provide the equitable distribution of funds for safe and efficient transportation services in school districts in support of student learning. 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 that modify the base funding amount to reward more efficient bus utilization, compensate for rural population density, and adjust funding.Virtual Education Contribution: The General Appropriations Act for virtual education allocated this Categorical. This is the amount per FTE for each district and Florida Virtual School, which may be calculated by taking the sum of the base FEFP allocation, the discretionary local effort, the state- funded discretionary contribution, the discretionary millage compression supplement, the research-based reading instruction allocation, and the instructional materials allocation, and then dividing by the total unweighted FTE. This difference shall be multiplied by the virtual education unweighted FTE for programs and options identified in Section 1002.455(3)(a), (b), and (d), F.S., and the Florida Virtual School and its franchises to equal the virtual education contribution and shall be included as a separate allocation in the funding formula. Gross State and Local FEFP Dollars: the total sum of categorical and the base funding**Required Local Effort: the district required local effort is subtracted from the state and local FEFP dollars. The amount of require local effort that each district must provide to participate in the FEFP is calculated by the Commissioner using certified tax roll from the Department of Revenue.Gross State FEFP: is calculated by subtracting the Required Local Effort from the Gross State and Local FEFP Adjustments: The 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 State FEFP Allocation: calculated when you add the Gross State FEFP and the AdjustmentsDistrict Discretionary Lottery Funds: entitlements are calculated by prorating each districts FEFP base funding entitlements (WTFE X BSA X DCD) to the amount of the appropriation. The discretionary lottery portion of the allocation is obtained by subtracting the school recognition awards from the total allocation.Categorical Program Funds: are added to the FEFP allocation that is distributed to districts. 2011-2012, class size reduction is the sole categorical program.Total State Finance Program: the total amount of money being sent to a district to support their academic programs through the FEFP.FEFP 2011-12What is the responsibility of the local school with regards to the FEFP? REQUIREMENTS FOR PARTICIPATION Each district participating in the state appropriations for the Florida Education Finance Program (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: (1) Maintain adequate and accurate records, including a system of internal accounts for individual schools, and file with the Department of Education, in correct and proper form, on or before the date due, each annual or periodic report that is required by State Board of Education Rules. (Follow RED BOOK Policies and Procedures) (2) Operate all schools for a term of 180 actual teaching days, or the equivalent on an hourly basis. Upon written application, the State Board may prescribe procedures for altering this requirement. (3) Provide written contracts for all instructional personnel. (4) Expend funds for salaries in accordance with a salary schedule or schedules adopted by the School Board in accordance with Florida Statutes and the Florida Administrative Code. (5) Observe all requirements of the State Board of Education relating to the preparation, adoption, and execution of budgets for the district school system. (Follow RED BOOK Policies and Procedures) (6) Levy the required local effort millage rate on the taxable value for school purposes of the district. **see above for a description of Required Local Effort Ad Valorem Tax: Tax Rate x Tax Base = Tax Revenue.748 Discretionary Millage Compression (7) Maintain an ongoing, systematic evaluation of the education program needs of the district and develop a comprehensive annual and long-range plan for meeting those needs. (8) Comply with the minimum classroom expenditure requirements and associated reporting pursuant to Section 1011.64, F.S. *Calculating FTE attendance and membership through 4 survey periods is the responsibility of each school Truth in Reporting Millage (based on Roll-back Rate): incorporated in Florida Statute 200.065, requires that property owners be notified by mail of the proposed property taxes for the next fiscal year based on "tentative" budgets approved by the School Board, county, municipalities, and other taxing districts. The TRIM Act also includes specific requirements for newspaper advertisements of budget public hearings, and the content and order of business of the hearings. District Discretionary Lottery and School Recognition Program Funds: An amount is appropriated for school recognition funds and district discretionary lottery funds for the 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 or improve at least one performance grade from the previous year. The Legislature provided for awards per student, 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 (but not to exceed 1 year in duration). The school's staff and Student Advisory Council (SAC) must decide to spend these funds on one or any combination of these three purposes.Chapter 1 – Internal Funds Accounting & Auditing For more information, see Redbook Chapter 8, section 3, 4.2 What are auditors examining?Auditors are examining that the school is following all district guidelines and procedures for internal accounts properly.What records must we produce for auditors?Schools must produce all record books, requests to spend, receipts, purchase orders (P.O.), review all expenditures, and look at balances.What types of reports must be completed?We must produce whatever the auditor requests. There is always a paper-trail that follows any money through the school. Each step requires a piece of paper. Monthly financial reports shall be made in approved written form to provide the school’s administration with financial information necessary for any financial decision-making. An annual report will provide data for inclusion of internal funds in the district’s annual financial statement. SECTION III – STANDARDS, PRACTICES AND PROCEDURES4.1 REPORTS a. The principal’s financial report and any other interim reports shall be prepared and submitted according to the schedule and format prescribed in district-adopted procedures. b. At the close of the school year, the annual report shall be prepared as district procedures provide, and shall be attested to by the principal and the preparer by their signatures as to its accuracy in reflecting the year’s activity and year-end balances to be included in the District Annual Financial Report.For more information, see Redbook Chapter 8, Section 2, 9, Section 3, 4.16. What is bonding and who must be bonded? Bonding is a?type of insurance policy?that a bond issuer purchases that guarantees the repayment of the principal and all associated interest payments to the bondholders in the event of default. Those that must be bonded include school districts that wish to pair with outside companies. For instance, when a school has a capital improvement project, the schools must be bonded against the companies to protect against any incidents or All employees having responsibility for handling and recording internal funds financial transactions shall be bonded through the district. For more information, see Redbook, Chapter 8, Section 2, 1Manual For Practical Use- Chapter 5Educational Finance - EDU 540 - Summer 2012- Dr. ColwellSherry Leonard, Frank Webster, and Douglas FarleyCh. 5- FTE Compliance & AuditingSpecific FELE competency to be addressed: Given an FTE audit report (i.e., State, district, or school), identify categories that are out of compliance with Florida Statutes (e.g., Attendance records, teacher certification, vocational time cards, ESE and ESOL student records). OverviewIn the world of Educational Finance, accurate FTE counts mean everything for individual schools and districts. Maintaining correct counts means the difference between getting all of the possible funding for a school and county, so schools must be meticulous when they maintain their data for the multiple counts taken throughout the fiscal year. But these counts can also be manipulated and become fraudulent the state also conducts periodic audits to make sure schools are not padding their numbers. If schools are found to be in violation at audit time, and cannot correct the problem, they run the risk of being fined as well as losing that FTE money. So it is very important that all parties involved are accurate.Much of this data is collected by the Assistant Principal or Dean in charge of student data, but guidance counselors, ESOL and ESE coordinators, Inclusion coaches, CRT’s, and clerical staff all play a role in maintaining clean data.When are FTE counts taken at the local school?FTE counts are taken at the Florida schools four times a fiscal year. The largest and most important of these counts are in October and February (see Appendix B). In the past, when summer school was not part of the FEFP, the summer counts were more important, but these counts still come into play for IB, AP, AICE, and year-round programs.2012-13Survey 1Survey Week: July 9-13, 2012Due Date: July 27, 2012 State Processing: July 23-September 14, 2012Final Update/Amendment: September 30, 2012Survey 2 (first 90 allocation)Survey Week: October 8-12, 2012Due Date: October 26, 2012State Processing: October 15-November 9, 2012Final Update/Amendment Date: March 31, 2012Survey 3 (second 90 day allocation)Survey Week: February 11-15, 2013Due Date: March 1, 2013State Processing: February 18-March 15, 2013Final Update/Amendment Date: July 31, 2013Survey 4 (results from AP, IB and AICE testing)Survey Week: June 17-21, 2013Due Date: July 5, 2013State Processing: July 1-19, 2013Final Update/Amendment Date: August 31, 2013 What attendance records must be kept at the local schools?Schools are individually responsible for maintaining all attendance and documentation records at the school. In the presence of an audit, schools must provide all data to the auditor. At this time, electronic data is not sufficient, so schools must also keep hard-copy data, rosters, etc. But, when FTE counts are provided, all data is entered electronically (see Appendix B and C).Official Attendance Records - For most districts, attendance is now kept electronically and sent in by the school administrator in charge of the FTE counts. If a school does not use the electronic grade book they must use the attendance sheets printed out by an official student database system (Genesis, Progressbook, SMS, etc). Individual teachers also keep/maintain:Student tardy slipsStudent absentee notesTeacher attendance recordsFTE Count Rosters - signed by each teacher at the October and February FTE counts, and by IB, AP, and AICE teachers during the June count.Master Schedules - kept for each student counted in the FTE. Proper attention must be kept to be sure all data is maintained properly. Again, much of this data is kept on a district database. This information includes:Proper Course Codes - Each course that a student takes must be an approved course and have a proper course code (see appendix D). In case of an audit, this means that the course must meet the description of the course code manual. Teacher lesson plans/syllabi could be collected during an audit.FISH Report - Each student must take a course in a room designated as such on the school’s FISH report. Violation of this will result in loss of FTE.Teacher Certification - All teachers of each course must be properly certified or students in those courses will not receive FTE. This is especially important for ESE and ESOL students.Pre-Auditing Programs - Because it is so difficult to keep up with all of the data and the changes that take place during student transfers, class-size amendment movement, etc., some districts are using programs such as Certify (see Appedix A) to check their data and let them know of any possible red flags What are the requirements for teacher certification with regard to the various weighted factors of the FTE counts?When FTE counts are taken all teachers must be in compliance for the classes they are instructing. For each student to get his or her FTE allotment, all of these requirements must be kept up to date and accurate. These include:Elementary School:Classroom teachers must have the 300 hrs. of ESOL endorsement to get FTE funds for the ESOL students enrolled in their classroom.ESE certified teachers must meet with their ESE students and document the hours needed to meet their IEP goals to receive their FTE funding. Proper ESE certification and hours must be maintained by the teacher.The Inclusion Teacher must keep all of these records and details up to date so this data is properly maintained during the year.Middle and High School:Teacher certification is by subject area. A teacher must be certified in their subject area or reported to the state by the district as being out of field prior to the October FTE period.Other Areas of Certification:ESOL - teachers with students marked as “ESOL” on the FTE counts must be ESOL endorsed (300 hrs.) at the time of the FTE counts. All other teachers must have completed the required 60 hrs. of ESOL training.ESE - teachers with students marked as “ESE” must also be ESE certified by FTE counts. This includes level 1,2,3 students in each of their periods that they are mainstreamed, and also the level 4 and 5 students who are self-contained or work with accommodation teachers throughout the day.What must be present for students to be counted as ESE students or ESOL students when FTE counts are taken?Two of the most important and time intensive groups that must be maintained are the ESOL and ESE students. ESE students (Level IV and V) and ESOL students receive extra FTE funding because the cost of their programing is higher. For both groups, they must be tested, and the data entered on the correct screen within a district’s student database system. This data must be current with the State’s timelines.Elementary School:ESE Students:Be in membership of an ESE class or being seen by the ESE teacher through “push-in” mainstream classes with a written IEPBe in attendance of the ESE class 1 of the 5 days of the FTE count window OR 1 of the 6 days prior to the windowESE teacher must have a valid teaching certificate with the ESE endorsement OR a valid ESE teaching certificateESOL Students:Be in membership of an ESOL class or being seen by the ESOL teacher through the “push-in” mainstream classes with a ESOL label (ex: LY, LZ, etc.)Be in attendance of the ESOL class1 of the 5 days of the FTE count window OR 1 of the 6 days prior to the testing windowESOL teacher must have a valid teaching certificate with the required ESOL endorsement.Middle and High School: ESE Indicators:Students must be tested, have the proper meetings with parents, teachers, inclusion coach, etc., and have all of the proper paperwork done before they are counted in the FTE as ESE. All dates must be in proper sequential order or that student won’t count.Teachers must be ESE certified for all of the periods that student is counted as ESEStudent must be in a certified ESE classroom space (FISH report)Data must be kept in district database (SMS, Genesis, etc.)ESOL: Students must be tested and have the proper meetings documented before they are officially ESOL students on the FTE count. They must also be in an ESOL certified classroom (FISH report) An ESOL certified classroom teacher present during the count in all of his/her periods.Data must be kept in district database (SMS, Genesis, etc.)Who conducts the Auditing and if a schools is caught doing something wrong what are the consequences for being out of Compliance?Periodically, the State conducts FTE audits on individual schools. This is to make sure each school is properly accounting for all of its FTE funding and is not accidentally or purposely misrepresenting its documentation.Audits are supposed to occur every 3 years.Conducted by the Auditor General’s OfficeIf a school is audited and discrepancies are found they are given a certain number of days to provide documentation to prove what they are reported.If a school is found to be out of compliance, that will result in:Loss of FTE moneyPaid back by prorationFines are also possible if schools are found to be purposely cheating the system to gain more FTESources:fefp/pdf/ftesurveydates.pdf Clerk - Pleasant Hill Elementary SchoolBecky Reed - FTE Specialist & Information Services - becky.reed@polk- Guy Swenson - AP Instruction, Olympia High School - guy.swenson@Appendixes:Appendix A: Certify ProgramBelow is an example of the Certify program Orange County uses to monitor each school’s data before an audit so that AP’s and Principals know if they have large amounts of data cleaning to do on their FTE counts. INCLUDEPICTURE "C:\\Users\\Haley Mason\\AppData\\Local\\Microsoft\\Windows\\Temporary Internet Files\\Content.IE5\\L53Z61BT\\Image_3" \* MERGEFORMATINET Appendix B: Sample K-12 Short Course FTE Count Report -Sample of the report that is sent to the State Auditor’s office. INCLUDEPICTURE "C:\\Users\\Haley Mason\\AppData\\Local\\Microsoft\\Windows\\Temporary Internet Files\\Content.IE5\\L53Z61BT\\Image_0" \* MERGEFORMATINET Appendix C: Program Numbers Report - Another sample report that is sent by the State’s Auditing office INCLUDEPICTURE "C:\\Users\\Haley Mason\\AppData\\Local\\Microsoft\\Windows\\Temporary Internet Files\\Content.IE5\\L53Z61BT\\Image_1" \* MERGEFORMATINET Appendix D: Sample Course Code Directory (CCD) Page - Each course must meet the requirements found in this document. INCLUDEPICTURE "C:\\Users\\Haley Mason\\AppData\\Local\\Microsoft\\Windows\\Temporary Internet Files\\Content.IE5\\L53Z61BT\\Image_2" \* MERGEFORMATINET Chapter 6: Local Budgets Beyond the FEFPLee Breiter, Marla Butler, Mayra RodriguezED540-Summer 2012Specific FELE competency to be addressed:Given a school budget, identify funding categories available to a school beyond the Florida Education Finance Program allocation.What sources of funds are available to local schools that are not included in the FEFP and what types of expenditures can be made with these funds?400 Special Revenue Funds/GrantsFunds used to account for proceeds of specific revenue sources (other than trusts for individuals, private organizations, or other governments or for major capital projects) that are legally restricted to expenditure for specified purposes. Use of Special Revenue Funds is required only when legally mandated. In Florida School districts, Special Revenue Funds should include federal categorical aid and Food Services Fund.All grants are written to support schools’ efforts to educate children – instruction of all segments of the K-12 population including special populations, instructional support (such as tutoring, curriculum, teacher recruitment, teacher training, teacher retention, or educational technology), vocational and workforce education enhancement, preschool programs, after school programs, health initiatives.*These funds are categorical in nature and expenditures are limited by grant rules. Examples of Special Revenue Funds:ESEA/NCLB Federal FundingTitle I: Improving the Academic Achievement of the DisadvantagedProvides financial assistance to schools with high percentages of children from low income families, migrant students, students who are neglected or delinquent, students with disabilities, English Language Learners, and other students at high risk of low academic performance.Must be used to promote high academic achievement for all childrenStaff must be “highly qualified”Funds can be used to boost parent involvement within the schoolTitle II: Preparing, Training, and Recruiting High Quality Teachers and PrincipalsEnsures that educators have appropriate qualificationsSupports professional development of teachersAssists with recruiting, training, and preparing highly qualified teachers and principals in order to meet program requirementsTitle II Part D: provides funds to support the integration of technology in the classroom; includes funding for professional development and technology resourcesTitle III: Language Instruction for Limited English Proficient (LEP) and Immigrant StudentsProvides funding to help LEP students attain English proficiencyMust be used to increase English proficiency of LEP studentsFunds can be for professional development to enhance LEP learning experiences in the classroomTitle IV: 21st Century SchoolsSupports programs that foster safe and drug-free learning environments Helps fund the following: drug, violence, and suicide prevention programs; professional development and training; developing school security plans; conflict resolution, community service, and character education programs; family involvement activities; counseling; mentoring; and emergency intervention services.Allowable Expenditures for Federal Funds:Funds must be used to supplement not supplant the regular educational program. This means that federal funds cannot be used if, in the absence of these funds, other funds would have been spent to fulfill the educational program needs.Ask yourself: “What would have occurred in the absence of federal funds?” If the items were previously purchased through nonfederal funds or are/must be provided by the local agency to all students then supplanting is presumed.Food Service National Lunch ProgramThe goal of the program is to provide proper nutrition to enhance the students' ability to learn and improve their future health and well-being. Some supporting costs of the program are absorbed by the District's. General Fund as food service costs continue to rise and federal revenue dollars fail to keep pace. National School Lunch Act:Funds, grants-in-aid, and other assistance for providing an adequate supply of foods and facilities for the establishment, maintenance, operation, and expansion of nonprofit school lunch programs. School Food Services are as follows:3261School Lunch Reimbursement: Federal reimbursement distributed by the state for lunches.3262School Breakfast Reimbursement: Federal reimbursement distributed by the state for breakfasts.3263After School Snack Reimbursement: Federal reimbursement distributed by the state for snacks.3264Child Care Food Program: Reimbursements for food served in daycare centers, including food and milk reimbursements.3265U.S.D.A. Donated Commodities: This account reflects the fair market value of foods donated by USDA.3266Cash in Lieu of Donated Foods: Amounts received in cash through the donated food program.3267Summer Food Service Program: Reimbursement for feeding programs, usually conducted during the summer, that are not part of the regular school lunch reimbursement program.3268Nutrition Education and Training Program: Funding for training of children, teachers and school food service personnel on nutrition and health.3269 Other Food Services: Other food service revenue not previously classified.300 Capital Outlay (Projects) FundsFunds established to account for financial resources to be used for the acquisition of construction of major capital facilities. Examples of Capital Outlay (Projects) Funds:340 PECO (Public Education Capital Outlay): An allocation of state funds to school districts for capital outlay or maintenance purposes is provided by state law based upon a statutory formula, the major components of which are the total number of students and the increase in the number of students for recent years. Funds may be used for debt service, remodeling, new construction, furniture and equipment, sites, library books, and asbestos removal.200 Debt Service FundsThese funds are used to account for the accumulation of resources for, and the payment of, interest and principal on general long-term debt.Debt Service Funds are as follows:210 SBE/COBI Bonds: State Board of Education/Capital Outlay Bond Indebtedness(COBI) Bonds issued by the SBE on behalf of the school district under Section 18, Article XII of the State Constitution.220 Special Act Bonds: Bonds or revenue certificates issued by the school district pursuant to authority granted by special acts of the Legislature. 230 Section 237.161/237.162 F.S. Loans. Loans negotiated under authority of the cited statutory provisions.240 Motor Vehicle Revenue Bonds: Bonds issued under this expired authority.250 District Bonds: Bonds issued by the district as authorized by vote of the people of the district.290 Other Debt Service700 Internal Service Funds Funds established to account for any activity that provides goods or services to other funds, departments, or agencies of the primary government and its component units, or to other governments, on a cost-reimbursement basis, when the reporting government is the predominant participant in the activity. Internal Service Funds are as follows:711-715 Self Insurance731 Consortium Programs (except self insurance)791 Other Internal Service900 Enterprise Funds Enterprise funds are those established to account for any activity for which a fee is charged to external users for goods and services. The use of an enterprise funds is required if (1) the activity is financed with debt that is secured solely by a pledge of the net revenues from fees and charges of the activity, (2) laws or regulations require that the activity’s costs of providing services, including capital cost, be recovered with fees and charges, rather than with taxes or similar revenues, and (3) the pricing policies of the activity establish fees and charges designed to recover its cost, including capital cost. All public entity risk pools (Self Insurance-Consortiums) are required to be accounted for as enterprise funds.Enterprise Funds are as follows:914-915 Self Insurance Consortium921-922 Other Enterprise ProgramsOther Sources of RevenueFundraising/Booster ClubsThe act or process of raising funds for a specific cause or group within the local school. Rules for fundraising:Each fundraising activity shall be planned to finance a specified objective.Each fundraising activity shall have the approval of the organizations sponsor and the principal.Raffles and other activities of chance shall not be conducted for school connected activities.Fundraising activities for which students are charged an admission shall not be presented during school hours.Collections for all school sponsored fundraising activities must be deposited in the internal fund.Money collected from fundraisers must benefit the students for which the money was collected.For additional resources and a model of Fund Structure and Major Revenue Sources for local schools see Appendix A.What types of expenditures cannot be made by local schools from their own sources of revenue?The following expenditures from internal funds are deemed inappropriate and shall not be made except from trust funds collected for a specifically identified purpose:Equipment, supplies, forms and postage for curricular or classroom use for which school board funds are available. Curricular-related travel; professional, technical, or consultant services; or other items for which school board funds are availableArticles for the personal use of any student, employee, or other personPersonal memberships or subscriptionsSalaries or other compensation for duties or assignments which are the responsibility of the school district.Loans, credit, or accommodation purchases for anyone.Repairs and maintenance of school board equipment for which school board funds are available. Polk County –Business Services Division- District Budget 2011-2012Additional Resources:www2.policy/elsec/leg/esea02/pg2.html#sec1111 Chapters Three and FourED. 540 Summer: Colwell Allison Correa, Stacey Jones & Kyle Clapper Chapter 7 – Planning, Implementing, and Evaluating a Local School Budget Specific FELE competency to be addressed:Given a school budget, identify or apply the processes of planning, developing, implementing, and evaluating a budget.What groups must be involved in planning a local school budget?There are many individuals involved in planning a school budget. The following information is gathered based on Florida Department of Education Redbook, as well as interviews with bookkeepers and one assistant principal. The budget that is allotted from the district is based on projection and school needs. Once the budget is received at the school level, all school administrators are involved in planning the budget. The School Advisory Committee (SAC) is also involved in planning the budget for overall academic improvement. Depending on the administration, secretaries and bookkeepers may also assist in the planning the school budget.What reports must be made concerning local school budgets?There are a variety of reports a principle is responsible to complete in order to safeguard the internal accounts of a school. These reports must be completed on a daily, monthly and yearly basis. The daily reports include cash deposits, expenditures and interim reports which must be prepared and submitted according to the district schedule. Monthly reports follow the same guidelines and are generated to account for financial activities of the school. According to Lora Braucher, Assistant Principle of South Lake High School, there is the possibility of additional reports covering sub-budgets which are submitted to the district office. At the conclusion of each school year the principle must complete an annual report describing all financial activities and final balances. Each accounting system and the generated report is done to protect the employees of the school and the funds themselves. Along with the different reports required of a principle there is a set schedule for when these reports will be completed. According to Osceola School District Redbook Manual all monthly reports must be filed by the 15th of each month along with the daily bank deposit receipts. In addition, all audit responses must be completed within 20 days of the request. How are local school budgets monitored?School Budgets (General and Internal) are monitored through weekly and monthly reports. The principal establishes when the budgets will be reviewed. Districts have network system in place where both general and internal budgets can be verified. Once a year, an internal account audit is conducted by a firm (e.g., Orange County – Carr Riggs and Ingram, LLC). This firm lets the school know when they will conduct the audit and what documents need to be prepared. Budget for specific program are also monitored by the SAC. What role does the principal play in the local school budget?The principal is solely responsible for the school budget. The principal has to closely monitor funds to maintain daily school operations and to keep programs running without interruption. The principal has to be attentive to the school’s funds at all time. The attentiveness of a principle may payoff with the discovery of additional monies the previous principle had no knowledge of. In many cases funds are overlooked and a principle's attention to detail may equate into additional funds. The principal has to prioritize spending for items and programs that will have the best impact on quality learning opportunities. Chapter 8 – FISH Report Specific FELE competency to be addressed:Given a State request for a school room utilization update, identify the requirements of the Florida Inventory of School Houses as specified in Florida Statutes (e.g., space requirements for ESE, vocational courses, class size reduction).The Florida Inventory of School Houses (FISH) is the electronic database created and supported by the Office of Educational Facilities (OEF) to provide record keeping capabilities for all districts’ facilities.? The recorded data elements encompass a wide range of information --? school spaces are recorded by facility, parcel, building, and room number; design use; square footage; floor covering; exterior wall covering; owned or rented; year constructed, etc.What types of spaces within a school can be used for academic courses?The State Requirements for Educational Facilities (SREF) is applicable to all public educational facilities and plants: pre-kindergarten (pre-K) through grade twelve (12), including conversion charter schools; area vocational educational schools; area vocational/technical centers; adult education; community colleges and universities; the Florida School for the Deaf and the Blind (FSDB), where referenced; ancillary plants; relocatables; factory-built structures, reconstructable facilities, modular buildings, and manufactured buildings; lease and lease-purchase; and new construction, remodeling, renovation, improvements, and site development projects. It shall be the responsibility of each school board, each community college board of trustees, and each university board of trustees to ensure that all facilities constructed from any fund source meet the standards set forth in SREF where applicable. Most any space (within reason) that meets square footage and life safety guidelines can be used for academic purposes, sometimes on a temporary basis when necessary.? If temporary usage becomes a permanent choice after a year or so, a request for a survey recommended change to the Five-Year Plant Survey must be submitted to the Facilities Department.? Of course, a lot of planning goes into the original design of a classroom building so it is obviously advisable to use the spaces for academic use per the? original design.How does the FISH report work in a school?The FISH report works in a school by tying every student to every building to every classroom to every teacher. The FISH report must correlate with the FTE count. FTE goes to state for funding and must have FISH numbers to receive that funding for students. The FISH report is used by school administration during scheduling and FTE to identify all available design spaces and provide needed data. The report is made each time a change is made on site such as a portable installation/removal, building renovation, etc.How is the local school principal limited in using space for academic purposes?The principal is most often limited by the available classroom space itself. Certain types of classrooms, such as ESE, are limited in quantity, based upon total student stations. Only facilities contained in FISH are eligible to generate capital outlay FTE (COFTE) funds. Certain district programs may use rental space, churches, HRS facilities, hospitals, jails or even existing schools in evening hours and report FTE for operational purposes. However, the Office of Educational Facilities will not assign facility numbers to these programs because they are not eligible to earn COFTE funds.How often are FISH reports updated?Districts are required to annually update their facilities work program, which constitutes the five-year listing of capital outlay projects adopted by the district school board referenced in Section 1013.35, F.S., in order to properly maintain the educational plants and ancillary facilities of the district and to provide an adequate number of satisfactory student stations for the projected student enrollment of the district in grades kindergarten through twelve (K-12) programs. The detailed plans for providing student stations in the district’s 5-year facilities work program are based on recommendations made in the educational plant survey referenced in Section 1013.31, F.S.; this section also requires that the educational plant survey must be submitted along with the 5-year district facilities work program. As stated earlier, the report is made each time a change is made on site such as a portable installation/removal, building renovation, etc.What are the penalties for violated aspects of FISH requirements?Errors in the Facilities Report or data inconsistencies in relation to SMS are usually corrected during FTE or scheduling. Issues of this nature are consistently resolved through the efforts and interaction of Student Systems Training and Support (SSTS) with the FISH Department or school administration. The EFIS (FISH) database has built-in checks to control the entry of inaccurate data. For example if the square footage data entered does not fall within the acceptable range, an acceptable alternative is suggested. If the quantity limit for a certain design code has been reached, the database automatically changes the code to an alternate choice. There are specific square footage limits and ranges for all space design codes. Failure to comply with the FISH requirements after all of the above mentioned support systems are in place causes a school to experience a pro ration or be under-budgeted for their fiscal school year.Section 1013.31(1)(b)1, Florida Statutes, mandates “the department shall annually conduct an onsite review of 5 percent of the facilities reported for each school district completing a new survey that year.? If the department's review finds the data reported by a district is less than 95 percent accurate, within 1 year from the time of notification by the department the district must submit revised reports correcting its data. If a district fails to correct its reports, the commissioner may direct that future fixed capital outlay funds be withheld until such time as the district has corrected its reports so that they are not less than 95 percent accurate.”?Is there specific square footage for different FTE weighting factors?The total building net square footage may be supplemented for general circulation, interior and exterior walls, open malls, and roof overhangs. The additional space is the net-to-gross square footage difference for the building. The recommended amounts are as follows: (a) Elementary school (grades N-6): twenty-seven (27) percent of building net square footage.(b) Middle school (grades 6-9): thirty-two (32) percent of building net square footage.(c) High school (grades 9-12): thirty-four (34) percent of building net square footage.(d) Community college, state university, ancillary, and public broadcasting: thirty-four (34) percent of building net square footage. Refer to the Facility Space Chart (OEF Form 208A, which is a supplement to OEF Form 208, Letter of Transmittal) following these tables, for methods of measuring and calculating net square footage, net-to-gross difference square footage, and gross square footage. Common Mistakes to AvoidMost mistakes occur when recording design codes. Errors can usually be avoided by carefully selecting design codes from the section appropriate to the grade organization or the correct ancillary or auxiliary sections of SREF. It is very important not to confuse USE of a space with DESIGN of a space. A space may be used according to the unique and changing needs of programs but the actual design of the space should be recorded, and remain unchanged, in FISH. An approved educational plant survey recommendation may change the design of a room(s) without any structural modification, e.g., if a middle school is recommended to be converted to an elementary school, then all middle school design codes may be changed to the appropriate elementary design codes. Existing spaces do not always fit the specific criteria of SREF. Whenever spaces vary from the standards established, EFIS attempts to reconcile the variances based on size and space criteria. When no one-to-one match can be made, enter the design code that most closely identifies the space.The following general tips should serve as guidelines to assure that spaces are correctly identified in FISH: Resource rooms, both regular and exceptional, are generated based on the total number of satisfactory student stations in a school. Elementary resource rooms are earned based on one resource room per each 150 student stations. Resource rooms exceeding the number a school is entitled to have are assigned student stations. Middle, junior high, and senior high resource rooms are earned based on one resource room per each 250 student stations. Resource rooms exceeding the number a school is entitled to have are assigned student stations. ESE resource rooms are earned based on one ESE resource room per each 500 student stations. ESE resource rooms exceeding the number a school is entitled to have are assigned student stations. Multipurpose physical education rooms (design code 110) should have approximately 1,200 NSF. The multipurpose physical education space and multipurpose food service space (design code 361) are not interchangeable. These spaces should not be confused with the family and consumer services multipurpose instruction space (design code 844) contained in the related spaces table of SREF. Small group instruction spaces (design code 389) and group projects and instruction spaces (design code 390) are assigned to the library or media area as unique spaces designed for special media related purposes. These design codes should not be used in areas outside a media center. Careers rooms (design code 313) are assigned to the guidance area as unique spaces designed for guidance counseling toward career related subjects. This design code should not be assigned to areas outside the guidance or administrative suite. Vocational related classrooms that are inside approved vocational laboratories are not assigned student stations. All other uses of this design code will result in the assignment of student stations. ReferencesAudit of the Florida Inventory of School Houses, Final Report. Rep. Department of Education, Office of the Inspector General, June 2007. Web. May-June 2012.Florida Inventory of School Houses (FISH). Rep. N.p., 2010. Web. May-June 2012Seals, Dwight. E-mail interview. May-June 2012State Requirements for Educational Facilities. Rep. N.p.: n.p., n.d. State Requirements for Educational Facilities. Office of Educational Facilities, 2007. Web. May-June 2012Report submitted by Diane Gardner, Shayln Kastanis and Caroline YoungED 540 Finance ................
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