Funds for operation of schools.

If the annual allocation from the Florida Education Finance Program to each district for operation of schools is not determined in the annual appropriations act or the substantive bill implementing the annual appropriations act, it shall be determined as follows:

(1) COMPUTATION OF THE BASE FLORIDA EDUCATION FINANCE PROGRAM.—The following procedure shall be followed in determining the base Florida Education Finance Program funds for each district:

(a) Determination of full-time equivalent membership.—

1. During the fiscal year, including scheduled intersessions of a year-round school program during the fiscal year, each district shall complete full-time equivalent surveys by aggregating the full-time equivalent student membership of each program by school. The department shall establish the number and interval of membership calculations. The district’s full-time equivalent membership shall be computed and currently maintained in accordance with regulations of the commissioner.

2. All final reported full-time equivalent survey data must include the unduplicated count of both school district full-time equivalent students and full-time equivalent Family Empowerment Scholarship students.

(b) Determination of base student allocation.—The base student allocation for the Florida Education Finance Program for kindergarten through grade 12 shall be determined annually by the Legislature and shall be that amount prescribed in the current year’s General Appropriations Act.

(c) Determination of programs.—Cost factors based on desired relative cost differences between the following programs shall be established in the annual General Appropriations Act. The cost factor for secondary career education programs must be greater than the cost factor for basic programs grade 9 through 12. The Commissioner of Education shall specify a matrix of services and intensity levels to be used by districts in the determination of the two weighted cost factors for exceptional students with the highest levels of need. For these students, the funding support level shall fund the exceptional students’ education program, with the exception of extended school year services for students with disabilities.

1. Basic programs.—

a. Kindergarten and grades 1, 2, and 3.

b. Grades 4, 5, 6, 7, and 8.

c. Grades 9, 10, 11, and 12.

2. Programs for exceptional students.—

a. Support Level IV.

b. Support Level V.

3. Secondary career education programs.

4. English for Speakers of Other Languages.

(d) Funding model for exceptional student education programs.—The funding model for exceptional student education programs shall include all of the following:

1. For programs for exceptional students in support levels IV and V as established in paragraph (c), the funding model shall include program cost factors.

a. Exceptional education cost factors are determined by using a matrix of services to document the services that each support level IV and support level V exceptional student will receive. The nature and intensity of the services indicated on the matrix shall be consistent with the services described in each exceptional student’s individual educational plan.

b. In order to generate funds using one of the two weighted cost factors, a matrix of services must be completed at the time of the student’s initial placement into an exceptional student education program and at least once every 3 years by personnel who have received approved training. Nothing listed in the matrix shall be construed as limiting the services a school district must provide in order to ensure that exceptional students are provided a free, appropriate public education.

2. For students identified as exceptional in accordance with chapter 6A-6, Florida Administrative Code, who do not have a matrix of services as specified in subparagraph 1. and for students who are gifted in grades kindergarten through 8, the funding model shall include the funds generated on the basis of full-time equivalent student membership in the Florida Education Finance Program at the same funding level per student as provided for a basic student and additional funds provided by the exceptional student education guaranteed allocation established pursuant to subsection (8).

(e) Calculation of additional full-time equivalent membership for small school district exceptional student education.—An additional value per full-time equivalent student membership is provided to school districts with a full-time equivalent student membership of fewer than 10,000 and fewer than three full-time equivalent students in exceptional student education support levels IV and V. The Department of Education shall set the amount of the additional value based on documented evidence of the difference between the cost of the school district’s exceptional student education support levels IV and V services and the applicable Florida Education Finance Program funds appropriated in the General Appropriations Act. The total statewide value may not exceed a value per weighted full-time equivalent student as specified in the General Appropriations Act. The additional value for an eligible school district shall not exceed three full-time equivalent students for each of the exceptional student education support levels IV and V.

(f) Small district factor.—An additional value per full-time equivalent student membership is provided to each school district with a full-time equivalent student membership of fewer than 20,000 full-time equivalent students which is in a fiscally constrained county as described in s. 218.67(1). The amount of the additional value shall be specified in the General Appropriations Act.

(g) Education for speakers of other languages.—A school district or a full-time virtual instruction program is eligible to report full-time equivalent student membership in the ESOL program in the Florida Education Finance Program provided the following conditions are met:

1. The school district or the full-time virtual instruction program has a plan approved by the Department of Education.

2. The eligible student is identified and assessed as limited English proficient based on assessment criteria.

3.a. An eligible student may be reported for funding in the ESOL program for a base period of 3 years. However, a student whose English competency does not meet the criteria for proficiency after 3 years in the ESOL program may be reported for a fourth, fifth, and sixth year of funding, provided his or her limited English proficiency is assessed and properly documented prior to his or her enrollment in each additional year beyond the 3-year base period.

b. If a student exits the program and is later reclassified as limited English proficient, the student may be reported in the ESOL program for funding for an additional year, or extended annually for a period not to exceed a total of 6 years pursuant to this paragraph, based on an annual evaluation of the student’s status.

4. An eligible student may be reported for funding in the ESOL program for membership in ESOL instruction in English and ESOL instruction or home language instruction in the basic subject areas of mathematics, science, social studies, and computer literacy.

(h) Small, isolated schools.—Districts that levy the maximum nonvoted discretionary millage, exclusive of millage for capital outlay purposes levied pursuant to s. 1011.71(2), may calculate full-time equivalent students for small, isolated district-operated schools by multiplying the number of unweighted full-time equivalent students times 2.75. The following schools may be considered small, isolated schools under this paragraph:

1. A high school that is located at least 28 miles by the shortest route from another high school; has been serving students primarily in basic studies provided by sub-subparagraphs (c)1.b. and c. and may include subparagraph (c)4.; and has a membership of at least 28, but no more than 100, students in grades 9 through 12; or

2. A district elementary school with a grade configuration of kindergarten through grade 5, but which may also include prekindergarten, grade 6, grade 7, or grade 8, that is located at least 35 miles by the shortest route from another elementary school within the district; has been serving students primarily in basic studies provided by sub-subparagraphs (c)1.a. and b. and may include subparagraph (c)4.; has a student population in which 75 percent or greater of students are eligible for free and reduced-price school lunch; and has a membership of at least 28, but no more than 100, students.

(i) Calculation of full-time equivalent membership with respect to dual enrollment instruction.—Students enrolled in dual enrollment instruction pursuant to s. 1007.271 may be included in calculations of full-time equivalent student memberships for basic programs for grades 9 through 12 by a district school board. Instructional time for dual enrollment may vary from 900 hours; however, the full-time equivalent student membership value shall be subject to the provisions in s. 1011.61(3). Dual enrollment full-time equivalent student membership shall be calculated in an amount equal to the hours of instruction that would be necessary to earn the full-time equivalent student membership for an equivalent course if it were taught in the school district. Students in dual enrollment courses may also be calculated as the proportional shares of full-time equivalent enrollments they generate for a Florida College System institution or university conducting the dual enrollment instruction. Early admission students shall be considered dual enrollments for funding purposes. Students may be enrolled in dual enrollment instruction provided by an eligible independent college or university and may be included in calculations of full-time equivalent student memberships for basic programs for grades 9 through 12 by a district school board. However, those provisions of law which exempt dual enrolled and early admission students from payment of instructional materials and tuition and fees, including laboratory fees, shall not apply to students who select the option of enrolling in an eligible independent institution. An independent college or university, which is not for profit, is accredited by a regional or national accrediting agency recognized by the United States Department of Education, and confers degrees as defined in s. 1005.02 shall be eligible for inclusion in the dual enrollment or early admission program. Students enrolled in dual enrollment instruction shall be exempt from the payment of tuition and fees, including laboratory fees. No student enrolled in college credit mathematics or English dual enrollment instruction shall be funded as a dual enrollment unless the student has successfully completed the relevant section of the entry-level examination required pursuant to s. 1008.30.

(j) Instruction in exploratory career education.—Students in grades 7 through 12 who are enrolled for more than four semesters in exploratory career education may not be counted as full-time equivalent students for this instruction.

(k) Study hall.—A student who is enrolled in study hall may not be included in the calculation of full-time equivalent student membership for funding under this section.

(l) Year-round-school programs.—The Commissioner of Education is authorized to adjust student eligibility definitions, funding criteria, and reporting requirements of statutes and rules in order that year-round-school programs may achieve equivalent application of funding requirements with non-year-round-school programs.

(m) Extended-school-year program.—It is the intent of the Legislature that students be provided additional instruction by extending the school year to 210 days or more. Districts may apply to the Commissioner of Education for funds to be used in planning and implementing an extended-school-year program.

(n) Determination of the base amount for the Florida Education Finance Program.—The base amount for the Florida Education Finance Program for kindergarten through grade 12 for each district shall be the product of the following:

1. The full-time equivalent student membership in each program, multiplied by

2. The cost factor for each program, as provided in paragraph (c), added to

3. The additional full-time equivalent membership weights provided in paragraphs (e) and (h), multiplied by

4. The comparable wage factor, if applicable, multiplied by

5. The small district factor, if applicable, and multiplied by

6. The base student allocation.

(2) DETERMINATION OF COMPARABLE WAGE FACTOR.—

(a) The Commissioner of Education shall annually compute for each district the current year’s comparable wage factor. The comparable wage factor shall be calculated by adding each district’s price level index as published in the Florida Price Level Index for the most recent 3 years and dividing the resulting sum by 3. The result for each district shall be multiplied by 0.008 and to the resulting product shall be added 0.200; the sum thus obtained shall be the comparable wage factor for that district for that year.

(b) The comparable wage factor for each school district is used in the calculation of the base Florida Education Finance Program pursuant to subsection (1) if the comparable wage factor is greater than 1.000.

(c) The limitation authorized in paragraph (b) applies to any categorical funding provided in the Florida Education Finance Program that has a calculation methodology that includes the comparable wage factor.

(3) INSERVICE EDUCATIONAL PERSONNEL TRAINING EXPENDITURE.—Of the amount computed in subsection (1), a percentage of the base Florida Education Finance Program or other funds shall be expended for educational training programs as determined by the district school board as provided in s. 1012.98.

(4) COMPUTATION OF DISTRICT REQUIRED LOCAL EFFORT.—The Legislature shall prescribe the aggregate required local effort for all school districts collectively as an item in the General Appropriations Act for each fiscal year. The amount that each district shall provide annually toward the cost of the Florida Education Finance Program for kindergarten through grade 12 programs shall be calculated as follows:

(a) Estimated taxable value calculations.—

1.a. Not later than 2 working days before July 19, the Department of Revenue shall certify to the Commissioner of Education its most recent estimate of the taxable value for school purposes in each school district and the total for all school districts in the state for the current calendar year based on the latest available data obtained from the local property appraisers. The value certified shall be the taxable value for school purposes for that year, and no further adjustments shall be made, except those made pursuant to paragraphs (c) and (d), or an assessment roll change required by final judicial decisions as specified in paragraph (15)(b). Not later than July 19, the Commissioner of Education shall compute a millage rate, rounded to the next highest one one-thousandth of a mill, which, when applied to 96 percent of the estimated state total taxable value for school purposes, would generate the prescribed aggregate required local effort for that year for all districts. The Commissioner of Education shall certify to each district school board the millage rate, computed as prescribed in this subparagraph, as the minimum millage rate necessary to provide the district required local effort for that year.

b. The General Appropriations Act shall direct the computation of the statewide adjusted aggregate amount for required local effort for all school districts collectively from ad valorem taxes to ensure that no school district’s revenue from required local effort millage will produce more than 85 percent of the district’s total Florida Education Finance Program calculation as calculated and adopted by the Legislature, and the adjustment of the required local effort millage rate of each district that produces more than 85 percent of its total Florida Education Finance Program entitlement to a level that will produce only 85 percent of its total Florida Education Finance Program entitlement in the July calculation.

2. On the same date as the certification in sub-subparagraph 1.a., the Department of Revenue shall certify to the Commissioner of Education for each district:

a. Each year for which the property appraiser has certified the taxable value pursuant to s. 193.122(2) or (3), if applicable, since the prior certification under sub-subparagraph 1.a.

b. For each year identified in sub-subparagraph a., the taxable value certified by the appraiser pursuant to s. 193.122(2) or (3), if applicable, since the prior certification under sub-subparagraph 1.a. This is the certification that reflects all final administrative actions of the value adjustment board.

(b) Equalization of required local effort.—

1. The Department of Revenue shall include with its certifications provided pursuant to paragraph (a) its most recent determination of the assessment level of the prior year’s assessment roll for each county and for the state as a whole.

2. The Commissioner of Education shall adjust the required local effort millage of each district for the current year, computed pursuant to paragraph (a), as follows:

a. The equalization factor for the prior year’s assessment roll of each district shall be multiplied by 96 percent of the taxable value for school purposes shown on that roll and by the prior year’s required local-effort millage, exclusive of any equalization adjustment made pursuant to this paragraph. The dollar amount so computed shall be the additional required local effort for equalization for the current year.

b. Such equalization factor shall be computed as the quotient of the prior year’s assessment level of the state as a whole divided by the prior year’s assessment level of the county, from which quotient shall be subtracted 1.

c. The dollar amount of additional required local effort for equalization for each district shall be converted to a millage rate, based on 96 percent of the current year’s taxable value for that district, and added to the required local effort millage determined pursuant to paragraph (a).

3. Notwithstanding the limitations imposed pursuant to s. 1011.71(1), the total required local-effort millage, including additional required local effort for equalization, shall be an amount not to exceed 10 minus the maximum millage allowed as nonvoted discretionary millage, exclusive of millage authorized pursuant to s. 1011.71(2). Nothing herein shall be construed to allow a millage in excess of that authorized in s. 9, Art. VII of the State Constitution.

4. For the purposes of this chapter, the term “assessment level” means the value-weighted mean assessment ratio for the county or state as a whole, as determined pursuant to s. 195.096, or as subsequently adjusted. However, for those parcels studied pursuant to s. 195.096(3)(a)1. which are receiving the assessment limitation set forth in s. 193.155, and for which the assessed value is less than the just value, the department shall use the assessed value in the numerator and the denominator of such assessment ratio. In the event a court has adjudicated that the department failed to establish an accurate estimate of an assessment level of a county and recomputation resulting in an accurate estimate based upon the evidence before the court was not possible, that county shall be presumed to have an assessment level equal to that of the state as a whole.

5. If, in the prior year, taxes were levied against an interim assessment roll pursuant to s. 193.1145, the assessment level and prior year’s nonexempt assessed valuation used for the purposes of this paragraph shall be those of the interim assessment roll.

(c) Exclusion.—

1. In those instances in which:

a. There is litigation either attacking the authority of the property appraiser to include certain property on the tax assessment roll as taxable property or contesting the assessed value of certain property on the tax assessment roll, and

b. The assessed value of the property in contest involves more than 6 percent of the total nonexempt assessment roll, the plaintiff shall provide to the district school board of the county in which the property is located and to the Department of Education a certified copy of the petition and receipt for the good faith payment at the time they are filed with the court.

2. For purposes of computing the required local effort for each district affected by such petition, the Department of Education shall exclude from the district’s total nonexempt assessment roll the assessed value of the property in contest and shall add the amount of the good faith payment to the district’s required local effort.

(d) Recomputation.—Following final adjudication of any litigation on the basis of which an adjustment in taxable value was made pursuant to paragraph (c), the department shall recompute the required local effort for each district for each year affected by such adjustments, utilizing taxable values approved by the court, and shall adjust subsequent allocations to such districts accordingly.

(e) Prior period funding adjustment millage.—

1. An additional millage to be known as the Prior Period Funding Adjustment Millage shall be levied by a school district if the prior period unrealized required local effort funds are greater than zero. The Commissioner of Education shall calculate the amount of the prior period unrealized required local effort funds as specified in subparagraph 2. and the millage required to generate that amount as specified in this subparagraph. The Prior Period Funding Adjustment Millage shall be the quotient of the prior period unrealized required local effort funds divided by the current year taxable value certified to the Commissioner of Education pursuant to sub-subparagraph (a)1.a. This levy shall be in addition to the required local effort millage certified pursuant to this subsection. Such millage shall not affect the calculation of the current year’s required local effort, and the funds generated by such levy shall not be included in the district’s Florida Education Finance Program allocation for that fiscal year. For purposes of the millage to be included on the Notice of Proposed Taxes, the Commissioner of Education shall adjust the required local effort millage computed pursuant to paragraph (a) as adjusted by paragraph (b) for the current year for any district that levies a Prior Period Funding Adjustment Millage to include all Prior Period Funding Adjustment Millage. For the purpose of this paragraph, a Prior Period Funding Adjustment Millage shall be levied for each year certified by the Department of Revenue pursuant to sub-subparagraph (a)2.a. since the previous year certification and for which the calculation in sub-subparagraph 2.b. is greater than zero.

2.a. As used in this subparagraph, the term:

(I) “Prior year” means a year certified under sub-subparagraph (a)2.a.

(II) “Preliminary taxable value” means:

(A) If the prior year is the 2009-2010 fiscal year or later, the taxable value certified to the Commissioner of Education pursuant to sub-subparagraph (a)1.a.

(B) If the prior year is the 2008-2009 fiscal year or earlier, the taxable value certified pursuant to the final calculation as specified in former paragraph (b) as that paragraph existed in the prior year.

(III) “Final taxable value” means the district’s taxable value as certified by the property appraiser pursuant to s. 193.122(2) or (3), if applicable. This is the certification that reflects all final administrative actions of the value adjustment board.

b. For purposes of this subsection and with respect to each year certified pursuant to sub-subparagraph (a)2.a., if the district’s prior year preliminary taxable value is greater than the district’s prior year final taxable value, the prior period unrealized required local effort funds are the difference between the district’s prior year preliminary taxable value and the district’s prior year final taxable value, multiplied by the prior year district required local effort millage. If the district’s prior year preliminary taxable value is less than the district’s prior year final taxable value, the prior period unrealized required local effort funds are zero.

c. If a district’s prior period unrealized required local effort funds and prior period district required local effort millage cannot be determined because such district’s final taxable value has not yet been certified pursuant to s. 193.122(2) or (3), the Prior Period Funding Adjustment Millage for such fiscal year shall be levied, if not previously levied, in an amount equal to 75 percent of such district’s most recent unrealized required local effort for which a Prior Period Funding Adjustment Millage was determined as provided in this section. Upon certification of the final taxable value in accordance with s. 193.122(2) or (3) for a tax roll for which a 75 percent Prior Period Funding Adjustment Millage was levied, the next Prior Period Funding Adjustment Millage shall be adjusted to include any shortfall or surplus in the prior period unrealized required local effort funds that would have been levied, had the district’s final taxable value been certified pursuant to s. 193.122(2) or (3). If this adjustment is made for a surplus, the reduction in prior period millage may not exceed the prior period funding adjustment millage calculated pursuant to subparagraph 1. and sub-subparagraphs a. and b., or pursuant to this sub-subparagraph, whichever is applicable, and any additional reduction shall be carried forward to the subsequent fiscal year.

(5) DISCRETIONARY MILLAGE COMPRESSION SUPPLEMENT.—The Legislature shall prescribe in the General Appropriations Act, pursuant to s. 1011.71(1), the rate of nonvoted current operating discretionary millage that shall be used to calculate a discretionary millage compression supplement. If the prescribed millage generates an amount of funds per unweighted full-time equivalent student for the district that is less than the state average, the district shall receive an amount per full-time equivalent student that, when added to the funds per full-time equivalent student generated by the designated levy, shall equal the state average. The discretionary millage compression supplement shall be recalculated during the fiscal year based on actual full-time equivalent student membership.

(6) STATE-FUNDED DISCRETIONARY CONTRIBUTION.—The state-funded discretionary contribution is created to fund the nonvoted discretionary millage for operations pursuant to s. 1011.71(1) and (3) for developmental research schools (lab schools) established in s. 1002.32, charter schools sponsored by a Florida College System institution or a state university pursuant to s. 1002.33(5), and the Florida Virtual School established in s. 1002.37.

(a) To calculate the state-funded discretionary contribution for lab schools, multiply the maximum allowable nonvoted discretionary millage for operations pursuant to s. 1011.71(1) and (3) by the value of 96 percent of the current year’s taxable value for school purposes for the school district in which the lab school is located; divide the result by the total full-time equivalent membership of the school district; and multiply the result by the full-time equivalent membership of the lab school. The amount obtained shall be appropriated in the General Appropriations Act.

(b) To calculate the state-funded discretionary contribution for a charter school sponsored by a Florida College System institution or a state university and the Florida Virtual School, multiply the maximum allowable nonvoted discretionary millage for operations pursuant to s. 1011.71(1) and (3) by the value of 96 percent of the current year’s taxable value for school purposes for the state; divide the result by the total full-time equivalent membership of the state; and multiply the result by the full-time equivalent membership of the charter school sponsored by a Florida College System institution or state university or of the Florida Virtual School.

(c) The state-funded discretionary contribution shall be recalculated during the fiscal year based on actual full-time equivalent student membership.

(7) EDUCATIONAL ENRICHMENT ALLOCATION.—

(a) The educational enrichment allocation is created to assist school districts in providing educational enrichment activities and services that support and increase the academic achievement of students in grades kindergarten through 12. Educational enrichment activities and services may be provided in a manner and at any time during or beyond the regular 180-day term identified by the school district as being the most effective and efficient way to best help the student progress from grade to grade and graduate from high school. Funds from the educational enrichment allocation may be used for the School Teacher Training and Mentoring Program under s. 1012.988 if funds are available. For fiscal year 2023-2024, the educational enrichment allocation shall consist of a base amount as specified in the General Appropriations Act. Beginning in fiscal year 2024-2025, the educational enrichment allocation shall consist of the base amount that includes a workload adjustment based on changes in the unweighted full-time equivalent membership. Beginning in fiscal year 2025-2026, and each year thereafter, the statewide average base amount as specified in the General Appropriations Act shall be used for any new educational entity funded in the Florida Education Finance Program.

(b) For district-managed turnaround schools as identified in s. 1008.33(4)(a), schools that earn three consecutive grades below a “C,” as identified in s. 1008.33(4)(b)3., and schools that have improved to a “C” and are no longer in turnaround status, as identified in s. 1008.33(4)(c), a supplemental amount shall be added to their educational enrichment allocation for purposes of implementing the intervention and support strategies identified in the turnaround plan submitted pursuant to s. 1008.33.

1. The supplemental amount shall be based on the unweighted full-time equivalent student enrollment at the eligible schools and a per full-time equivalent funding amount of $500 or as provided in the General Appropriations Act.

2. Services funded by the allocation may include, but are not limited to, tutorial and after-school programs, student counseling, nutrition education, parental counseling, and an extended school day and school year. In addition, services may include models that develop a culture that encourages students to complete high school and to attend college or career training, set high academic expectations, and inspire character development.

3. A school district may enter into a formal agreement with a nonprofit organization that has tax-exempt status under s. 501(c)(3) of the Internal Revenue Code to implement an integrated student support service model that provides students and families with access to wrap-around services, including, but not limited to, health services, after-school programs, drug prevention programs, college and career readiness programs, and food and clothing banks.

(c) The educational enrichment allocation, to include the supplemental amount, shall be recalculated during the fiscal year based on actual full-time equivalent student membership.

(d) Funding on the basis of full-time equivalent membership beyond the 180-day regular term shall be provided in the Florida Education Finance Program only for students enrolled in juvenile justice education programs or in education programs for juveniles placed in secure facilities or programs pursuant to s. 985.19. Funding for instruction beyond the regular 180-day school year for all other kindergarten through grade 12 students shall be provided through the educational enrichment allocation and other state, federal, and local funding sources with flexibility for schools to provide educational enrichment activities and services to assist students in grades kindergarten through 12.

(8) EXCEPTIONAL STUDENT EDUCATION GUARANTEED ALLOCATION.—The exceptional student education guaranteed allocation is created to fund the additional costs of programs for exceptional students specified in subparagraph (1)(d)2. and shall be supplemental to the funds appropriated in the Florida Education Finance Program for the basic student funding level.

(a) The amount of each school district’s exceptional student education guaranteed allocation shall be the greater of either the school district’s prior year exceptional student education guaranteed allocation funds per eligible full-time equivalent student or the exceptional student education guaranteed allocation factor as specified in the General Appropriations Act multiplied by the school district’s total number of eligible full-time equivalent students.

(b) The exceptional student education guaranteed allocation shall be recalculated during the fiscal year based on actual full-time equivalent student membership.

(9) CALCULATION OF SUPPLEMENTAL ALLOCATION FOR JUVENILE JUSTICE EDUCATION PROGRAMS.—

(a) The total kindergarten through grade 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 comparable wage factor for the school district established in subsection (2). An amount equal to the sum of this calculation shall be allocated in the Florida Education Finance Program to each school district to supplement other sources of funding for students in juvenile justice education programs. The supplemental allocation for juvenile justice education programs shall be recalculated during the fiscal year based on actual full-time equivalent student membership.

(b) Funds allocated under this subsection shall be used to provide the juvenile justice education programs pursuant to s. 1003.52 and may be used to pay for the high school equivalency examination fees for juvenile justice students who pass the high school equivalency examination in full, or in part, while in a juvenile justice education program, the industry credentialing testing fees for such students, and the costs associated with such juvenile justice students enrolled in career and technical education courses that lead to industry-recognized certifications.

(10) FEDERALLY CONNECTED STUDENT SUPPLEMENT.—The federally connected student supplement is created to provide supplemental funding for school districts to support the education of students connected with federally owned military installations, National Aeronautics and Space Administration (NASA) real property, and Indian lands. To be eligible for this supplement, the district must be eligible for federal Impact Aid Program funds under s. 8003 of Title VIII of the Elementary and Secondary Education Act of 1965. The supplement shall be allocated annually to each eligible school district in the General Appropriations Act. The supplement shall be the sum of the student allocation and an exempt property allocation.

(a) The student allocation shall be calculated based on the number of students reported for federal Impact Aid Program funds, including students with disabilities, who meet one of the following criteria:

1. The student has a parent who is on active duty in the uniformed services or is an accredited foreign government official and military officer. Students with disabilities shall also be reported separately for this category.

2. The student resides on eligible federally owned Indian land. Students with disabilities shall also be reported separately for this category.

3. The student resides with a civilian parent who lives or works on eligible federal property connected with a military installation or NASA. The number of these students shall be multiplied by a factor of 0.5.

(b) The total number of federally connected students calculated under paragraph (a) shall be multiplied by a percentage of the base student allocation as provided in the General Appropriations Act. The total of the number of students with disabilities as reported separately under subparagraphs (a)1. and 2. shall be multiplied by an additional percentage of the base student allocation as provided in the General Appropriations Act. The base amount and the amount for students with disabilities shall be summed to provide the student allocation.

(c) The exempt property allocation shall be equal to the tax-exempt value of federal impact aid lands reserved as military installations, real property owned by NASA, or eligible federally owned Indian lands located in the district, multiplied by the millage authorized and levied under s. 1011.71(2).

(d) The amount allocated for each eligible school district shall be recalculated during the year based on actual full-time equivalent student membership, as amended, from the most recent February survey and the tax-exempt valuation from the most recent assessment roll.

(11) QUALITY ASSURANCE GUARANTEE.—The Legislature may annually in the General Appropriations Act determine a percentage increase in funds per kindergarten through grade 12 unweighted full-time equivalent student as a minimum guarantee to each school district. The guarantee shall be calculated from prior year base funding per unweighted full-time equivalent student which shall include the adjusted full-time equivalent dollars as provided in subsection (15), quality guarantee funds, and actual nonvoted discretionary local effort from taxes. From the base funding per unweighted full-time equivalent student, the increase shall be calculated for the current year. The current year funds from which the guarantee shall be determined shall include the adjusted full-time equivalent dollars as provided in subsection (15) and potential nonvoted discretionary local effort from taxes. A comparison of current year funds per unweighted full-time equivalent student to prior year funds per unweighted full-time equivalent student shall be computed. For those school districts which have less than the legislatively assigned percentage increase, funds shall be provided to guarantee the assigned percentage increase in funds per unweighted full-time equivalent student. Should appropriated funds be less than the sum of this calculated amount for all districts, the commissioner shall prorate each district’s allocation. This provision shall be implemented to the extent specifically funded.

(12) SAFE SCHOOLS ALLOCATION.—A safe schools allocation is created to provide funding to assist school districts in their compliance with ss. 1006.07-1006.12, with priority given to safe-school officers pursuant to s. 1006.12. Each school district shall receive a minimum safe schools allocation in an amount provided in the General Appropriations Act. Of the remaining balance of the safe schools allocation, one-third shall be allocated to school districts based on the most recent official Florida Crime Index provided by the Department of Law Enforcement and two-thirds shall be allocated based on each school district’s proportionate share of the state’s total unweighted full-time equivalent student enrollment. If a district school board is required by s. 1006.12 to assign a school resource officer or school safety officer to a charter school, the charter school’s share of costs for such officer may not exceed the amount of funds allocated to the charter school under this subsection. The safe schools allocation shall be recalculated during the fiscal year based on actual full-time equivalent student membership.

(13) MENTAL HEALTH ASSISTANCE ALLOCATION.—The mental health assistance allocation is created to provide funding to assist school districts in implementing their school-based mental health assistance program pursuant to s. 1006.041. These funds shall be allocated annually in the General Appropriations Act or other law to each eligible school district. Each school district shall receive a minimum of $100,000, with the remaining balance allocated based on each school district’s proportionate share of the state’s total unweighted full-time equivalent student enrollment. The mental health assistance allocation shall be recalculated during the fiscal year based on actual full-time equivalent student membership.

(14) CLASSROOM TEACHER AND OTHER INSTRUCTIONAL PERSONNEL SALARY INCREASE.—The Legislature shall annually apportion an amount of funds provided in the Florida Education Finance Program to assist school districts and charter schools in their compliance with the requirement that the minimum base salary for full-time classroom teachers, as defined in s. 1012.01(2)(a), and certified prekindergarten teachers funded in the Florida Education Finance Program is at least $47,500 or to provide salary increases to instructional personnel, as defined in s. 1012.01(2)(a)-(d), in a manner that best meets the needs of the school district or charter school. This subsection does not apply to substitute teachers. The amount and distribution methodology for the funding shall be specified in the General Appropriations Act.

(a) The term “minimum base salary” means the lowest annual base salary reported on the salary schedule for a full-time classroom teacher. A full-time classroom teacher may not receive a salary less than the minimum base salary as adjusted by this subsection.

(b) A school district or charter school shall maintain the minimum base salary achieved for classroom teachers provided in the prior fiscal year and may not reduce the salary increases in any subsequent fiscal year.

(c) Before distributing any additional funds received over the prior fiscal year, each school district and each charter school shall develop a salary distribution plan that clearly delineates the planned distribution of funds in accordance with modified salary schedules, as necessary, for the implementation of this subsection.

1. Each school district superintendent and each charter school administrator must submit its proposed salary distribution plan to the district school board or the charter school governing body, as appropriate, for approval.

2. Each school district shall submit the approved district salary distribution plan and the approved salary distribution plan for each charter school in the district to the department by October 1 of each fiscal year.

(d) Beginning August 1, 2024, and each year thereafter, in a format specified by the department, each school district shall provide a report to the department that includes a detailed summary explaining the school district’s prior year’s expenditures pursuant to this subsection. The report must include the amount of the increase to the minimum base salary for classroom teachers and the school district’s salary schedule for the prior fiscal year and the fiscal year in which the base salary is increased. Each charter school governing board shall submit the information required under this subparagraph to the district school board for inclusion in the school district’s report to the department.

(e) Although district school boards and charter school governing boards are not precluded from bargaining over wages, the classroom teacher and other instructional personnel salary increase must be used solely to comply with the requirements of this subsection. A district school board or charter school governing board that is unable to meet the reporting requirements in paragraph (d) due to a collective bargaining impasse must provide written notification to the department or the district school board, as applicable, detailing the reasons for the impasse with a proposed timeline and details for a resolution.

(15) TOTAL ALLOCATION OF STATE FUNDS TO EACH DISTRICT.—The total annual state allocation to each district for current operation for the Florida Education Finance Program shall be distributed to districts pursuant to s. 1011.66 and based on the results of the full-time equivalent membership surveys established in paragraph (1)(a).

(a) When the Florida Education Finance Program allocation is recalculated, if the gross state Florida Education Finance Program funds are not sufficient to pay the state requirement in full, the department shall prorate the available state funds to each district in the following manner:

1. To calculate the gross state and local Florida Education Finance Program funding, add the base Florida Education Finance Program and the categorical funds, except for the categorical funding provided in subsection (16) and s. 1011.685.

2. To calculate the gross state Florida Education Finance Program funding, subtract the required local effort in subsection (4) from the gross and local Florida Education Finance Program funding.

3. To determine the amount that must be prorated among all school districts, subtract the gross state Florida Education Finance Program and any prior year adjustments pursuant to paragraph (b) from the corresponding amount of state funds appropriated in the General Appropriations Act.

4. Each school district’s amount of the proration is calculated based on its proportionate share of the gross state and local Florida Education Finance Program funding.

(b) The amount thus obtained shall be the net annual allocation to each school district. However, if it is determined that any school district received an under allocation or over allocation for any prior year because of an arithmetical error, assessment roll change required by final judicial decision, full-time equivalent student membership error, or any allocation error revealed in an audit report, the allocation to that district shall be appropriately adjusted. An under allocation in a prior year caused by a school district’s error may not be the basis for a positive allocation adjustment for the current year. If a special program cost factor is less than the basic program cost factor, an audit adjustment may not result in the reclassification of the special program FTE to the basic program FTE. If the Department of Education audit adjustment recommendation is based upon controverted findings of fact, the Commissioner of Education is authorized to establish the amount of the adjustment based on the best interests of the state.

(16) STATE-FUNDED DISCRETIONARY SUPPLEMENT.—

(a) The state-funded discretionary supplement is created to fund the nonvoted discretionary millage for operations pursuant to s. 1011.71(1) and (3) for students awarded a Family Empowerment Scholarship in accordance with s. 1002.394. To calculate the state-funded discretionary supplement for inclusion in the amount of the scholarship funding:

1. For fiscal year 2023-2024, multiply the maximum allowable nonvoted discretionary millage for operations pursuant to s. 1011.71(1) and (3) by the value of 96 percent of the current year’s taxable value for school purposes for the school district where the student is reported for purposes of the Florida Education Finance Program as appropriated in the General Appropriations Act; divide the result by the school district’s total unweighted full-time equivalent membership as appropriated in the General Appropriations Act; and multiply the result by the total unweighted full-time equivalent membership associated with the number of Family Empowerment Scholarship students included in the school district’s total unweighted full-time equivalent membership. A base amount as specified in the General Appropriations Act shall be added to this amount for purposes of calculating the total amount of the supplement.

2. Beginning in fiscal year 2024-2025 and thereafter, multiply the maximum allowable nonvoted discretionary millage for operations pursuant to s. 1011.71(1) and (3) by the value of 96 percent of the current year’s taxable value for school purposes for the school district where the student is reported for purposes of the Florida Education Finance Program as appropriated in the General Appropriations Act; divide the result by the school district’s total unweighted full-time equivalent membership as appropriated in the General Appropriations Act; and multiply the result by the total unweighted full-time equivalent membership associated with the number of Family Empowerment Scholarship students. The prior year’s base amount shall be adjusted based on changes in the eligible number of unweighted full-time equivalent membership associated with the number of Family Empowerment Scholarship students.

(b) The state-funded discretionary supplement shall be recalculated during the fiscal year based on actual full-time equivalent student membership. If the recalculated amount is greater than the amount provided in the General Appropriations Act, the allocation shall be prorated to the level provided to support the appropriation, based on each school district’s proportionate share of the total allocation.

(17) ACADEMIC ACCELERATION OPTIONS SUPPLEMENT.—The academic acceleration options supplement is created to assist school districts in providing academic acceleration options, career-themed courses, and courses that lead to digital tool certificates and industry certifications for prekindergarten through grade 12 students and shall be allocated annually in the General Appropriations Act.

(a)1. Each school district shall report its total number of academic acceleration values in a format prescribed by the Department of Education.

2. The supplement shall be allocated based on each school district’s proportionate share of the state’s total academic acceleration values.

3. For purposes of the amount of the supplement appropriated in the fiscal year 2025-2026 General Appropriations Act, an adjustment is included which will not be a part of the supplement when the Florida Education Finance Program is recalculated pursuant to paragraph (1)(a).

(b)1. A value of 0.16 is assigned to a student enrolled in an early college program pursuant to s. 1007.273 who completes a general education core course through the dual enrollment program with a grade of “A” or better; however, the value is 0.08 if the student is not enrolled in an early college program. A value of 0.08 shall be assigned to a student who completed a career course through the dual enrollment program with a grade of “A” in a pathway that leads to an industry certification that is included on the CAPE Industry Certification Funding List. A value of 0.3 shall be assigned to a student who receives an associate degree through the dual enrollment program with a 3.0 grade point average or better.

2. For the purposes of this paragraph, general education core courses are those that are identified in rule by the State Board of Education and in regulation by the Board of Governors pursuant to s. 1007.25(3).

3. Each school district shall use the funds received from the supplement for expenses associated with the applicable courses; however, such funds may not be used by the school district to supplant the district’s base Florida Education Finance Program funds provided pursuant to paragraph (1)(n).

(c)1. A value of 0.16 is assigned to a student enrolled in an Advanced Placement course who receives a score of 3 or higher on the College Board Advanced Placement examination. A value of 0.3 is assigned to a student who receives an Advanced Placement Capstone diploma.

2. From the funds received from the supplement, each school district shall award a $50 bonus to each Advanced Placement teacher for each student who achieves a score of 3 or higher on the College Board Advanced Placement examination. Each school district shall award an additional bonus of $500 to each Advanced Placement teacher in a school designated with a grade of “D” or “F” who has at least one student scoring 3 or higher on the College Board Advanced Placement examination. The school district shall use the remaining balance of funds for expenses associated with the Advanced Placement courses to include the cost for the Advanced Placement examination fee and for teacher professional learning; however, such funds may not be used to supplant the school district’s base Florida Education Finance Program funds provided pursuant to paragraph (1)(n).

(d)1. A value of 0.16 is assigned to a student enrolled in a full-credit Advanced International Certificate of Education course and who receives a score of “E” or higher on the Advanced International Certificate of Education examination. A value of 0.08 is assigned for a student enrolled in a half-credit Advanced International Certificate of Education course and who receives a score of “E” or higher on the Advanced International Certificate of Education examination. A value of 0.3 is assigned to a student who receives an Advanced International Certificate of Education diploma.

2.a. From the funds received from the supplement, each school district shall award a $50 bonus to each Advanced International Certificate of Education teacher for each student who receives a score of “E” or higher on the Advanced International Certificate of Education examination or a $25 bonus to a pre-Advanced International Certificate of Education teacher if the student received a score of “E” or higher on the pre-Advanced International Certificate of Education examination. Each school district shall award an additional bonus in the amount of $500 to each teacher of an Advanced International Certificate of Education course in a school designated with a grade of “D” or “F” which has at least one student scoring an “E” or higher on the applicable examination. Each school district shall award an additional bonus in the amount of $250 to each teacher of a pre-Advanced International Certificate of Education course in a school designated with a grade of “D” or “F” which has at least one student scoring an “E” or higher on the applicable examination. A teacher receiving a $500 bonus is not eligible for the $250 bonus.

b. The school district shall use the remaining funds for expenses associated with the applicable courses to include any student program and examination fees; however, such funds may not be used to supplant the district’s base Florida Education Finance Program funds provided pursuant to paragraph (1)(n).

(e)1. A value of 0.16 is assigned to a student in an International Baccalaureate course who receives a score of 4 or higher on a subject examination or a score of “C” or higher on the Theory of Knowledge course. A value of 0.3 is assigned to a student who receives an International Baccalaureate diploma.

2. From the funds received from the supplement, each school district shall award a $50 bonus to each International Baccalaureate teacher for each student who achieves a score of 4 or higher on an International Baccalaureate examination or a “C” or higher in the Theory of Knowledge course. Each school district shall award an additional bonus of $500 if the International Baccalaureate teacher is in a school designated with a grade of “D” or “F” and has at least one student scoring 4 or higher on the International Baccalaureate examination or a “C” or higher in the Theory of Knowledge course. The school district shall use the remaining funds for expenses associated with the applicable courses to include the cost of the assessment fee for the International Baccalaureate diploma; however, such funds may not be used to supplant the district’s base Florida Education Finance Program funds provided pursuant to paragraph (1)(n).

(f)1. A value of 0.025 is assigned to each student who earns a CAPE Digital Tool certificate in elementary and middle school grades. Beginning with the 2025-2026 school year, this value shall apply only to students in the elementary school grades. A value of 0.1 is assigned to each student who completes a career-themed course pursuant to ss. 1003.491-1003.493, or a course with an embedded CAPE industry certification and is issued an approved industry certification specifically identified in the CAPE Industry Certification Funding List as a CAPE Basic Non-articulated industry certification. A value of 0.2 is assigned to each student who completes a career-themed course pursuant to ss. 1003.491-1003.493, or a course with an embedded CAPE industry certification and is issued an approved industry certification specifically identified in the CAPE Industry Certification Funding List as a CAPE Basic Articulated industry certification. A value of 0.3 is assigned to a high school student who completes at least three courses and an industry certification in a single career and technical education program or program of study and who exits with a standard high school diploma. Each industry certification must be specifically identified in the CAPE Industry Certification Funding List as a CAPE Pathways industry certification. A value of 0.5 is assigned to a high school student who completes CAPE Acceleration industry certifications that articulate for 15 to 29 college credit hours. A value of 1.0 is assigned to a high school student who completes CAPE Acceleration industry certifications that articulate for 30 or more college credit hours.

2. From the funds received from the supplement, each school district shall award the following bonuses to teachers who provided instruction that led to the attainment of the assigned student value:

a. A bonus of $25 for each student with an assigned value of 0.1.

b. A bonus of $50 for each student with an assigned value of 0.2.

c. A bonus of $75 for each student with an assigned value of 0.3.

d. A bonus of $100 for each student with an assigned value of 0.5 or 1.0.

3. The school district shall use the remaining funds for expenses associated with the applicable courses; however, such funds may not be used to supplant the district’s base Florida Education Finance Program funds provided pursuant to paragraph (1)(n).

(g) Bonuses awarded under this subsection shall be in addition to any regular wage or other bonus the teacher received or is scheduled to receive. A bonus may not be awarded to a teacher who fails to maintain the security of any CAPE industry certification examination or who otherwise violates the security or administration protocol of any assessment instrument that may result in a bonus being awarded to the teacher under this subsection.

(h) Calculation of additional full-time equivalent membership based on Florida advanced courses and tests scores of students.—A value of 0.16 full-time equivalent student membership shall be calculated for each student in a Florida advanced course who achieves a minimum score on an assessment identified by the Department of Education pursuant to s. 1007.27(2) and added to the total full-time equivalent student membership in basic programs for grades 9 through 12 in the subsequent fiscal year. Each district shall allocate at least 80 percent of the funds provided to the district for advanced course instruction, in accordance with this paragraph, to the high school that generates the funds. The school district shall distribute to each classroom teacher who provided the advanced course instruction:

1. A bonus in the amount of $50 for each student taught by the Florida advanced course teacher in each Florida advanced course who achieves a minimum score on an assessment identified by the Department of Education pursuant to s. 1007.27(2).

2. An additional bonus of $500 to each Florida advanced course teacher in a school designated with a grade of “D” or “F” who has at least one student who achieves a minimum score on an assessment identified by the Department of Education pursuant to s. 1007.27(2), regardless of the number of classes taught or of the number of students who achieve a minimum score on an assessment identified by the Department of Education pursuant to s. 1007.27(2).

(i)1. A value of 0.25 is assigned to each student who graduates one semester in advance of the student’s cohort and a value of 0.5 is assigned to each student who graduates 1 year or more in advance of the student’s cohort pursuant to s. 1003.4281. If the student was enrolled in the district as a full-time high school student for at least 2 years, the district must report the student in the subsequent fiscal year. If the student was enrolled in the district for less than 2 years, the district of enrollment must report the students and must transfer a proportionate share of the funds earned for early graduation to the district in which the student was previously enrolled.

2. Each school district shall use the funds received from the supplement for expenses associated with providing students with early graduation options established pursuant to s. 1003.4281; however, such funds may not be used by the school district to supplant the district’s base Florida Education Finance Program funds provided pursuant to paragraph (1)(n).

(j) Beginning September 1, 2026, and each year thereafter, each school district must report its prior year total expenditures of its academic acceleration supplement funds to the Legislature in a format prescribed by the Department of Education.

(18) CATEGORICAL FUNDS.—

(a) If a district school board determines that some or all of the funds received for any of the categorical programs established in this section are needed to maintain or enhance school board-specified academic classroom instruction, maintain or expand career and technical education instruction, or improve school safety, the school district may consider and approve an amendment to the school district’s operating budget by transferring the identified amount of the categorical funds to the appropriate account for expenditure.

(b) Each school district shall include in its annual financial report to the Department of Education the amount of funds the school board transferred from each of the categorical funds identified in this subsection and the specific academic classroom instruction, career and technical education instruction, or school safety need for which the transferred funds were expended. The department shall provide instructions and specify the format to be used in submitting this required information as part of the district annual financial report. The department shall annually submit a report to the Legislature that identifies by school district and by categorical fund the amount transferred and the specific academic classroom or career and technical education activity or school safety need for which the funds were expended.

(19) EDUCATIONAL ENROLLMENT STABILIZATION PROGRAM.—

(a) The educational enrollment stabilization program is created to provide supplemental state funds as needed, when the Florida Education Finance Program is recalculated and if any of the following occur:

1. The number of weighted full-time equivalent Family Empowerment Scholarship students included in the school district’s total weighted full-time equivalent membership is greater than the number of such students provided in the General Appropriations Act and the school district’s amount of funds per weighted full-time equivalent student is less than the amount of such funds provided in the General Appropriations Act;

2. The amount of the state-funded discretionary supplement established in subsection (16) is not sufficient to fully fund the supplement;

3. The number of school district weighted full-time equivalent students is less than the number of such students provided in the General Appropriations Act; or

4. A school district has entered a state of financial emergency and a financial emergency board has been appointed by the State Board of Education. Any funds provided pursuant to this subparagraph are supplemental and may not be added to the district’s total Florida Education Finance Program funds for any future recalculation.

(b) The Legislature may annually appropriate funds in the General Appropriations Act to the Department of Education for this program in an amount necessary to ensure there is no negative fiscal impact to a school district and to fully fund the number of eligible Family Empowerment Scholarship students.

(c) The amount of program funding for each school district shall be calculated as follows:

1. To calculate the amount of funds for each school district based on subparagraph (a)1.:

a. Subtract from the current number of weighted full-time equivalent Family Empowerment Scholarship students the appropriated number of weighted full-time equivalent Family Empowerment Scholarship students.

b. Subtract from the appropriated amount of funds per weighted full-time equivalent student the current amount of funds per weighted full-time equivalent student.

c. If both amounts calculated in sub-subparagraphs a. and b. are greater than zero, multiply the difference calculated in sub-subparagraph a. by the appropriated amount of funds per weighted full-time equivalent student and multiply the difference calculated in sub-subparagraph b. by the current number of weighted full-time equivalent students.

d. The lesser of the two amounts calculated in sub-subparagraph c. equals the amount of the school district’s program funding.

2. To calculate the amount of funds for each school district based on subparagraph (a)2.:

a. If the state-funded discretionary supplement is prorated in the current calculation of the Florida Education Finance Program, subtract the amount of the supplement from the amount of the supplement prior to proration.

b. The difference calculated in sub-subparagraph a. equals the amount of the school district’s program funding.

3. To calculate the amount of funds for each school district based on subparagraph (a)3.:

a. Subtract the number of current school district weighted full-time equivalent students from the number of school district weighted full-time equivalent students provided in the General Appropriations Act.

b. Multiply 25 percent of the difference calculated in sub-subparagraph a. by the comparable wage factor, multiplied by the small district factor, multiplied by the current year base student allocation in the Florida Education Finance Program.

4. The amount of funds for each school district based on subparagraph (a)4. shall be the amount necessary to increase the school district’s unreserved general fund balance to 3 percent general fund revenues.

(d) In addition to the amount of funds provided pursuant to subparagraph (a)4., if any, the total amount of funding a school district receives from the educational enrollment stabilization program is the sum of sub-subparagraph (c)3.b. and the greater of sub-subparagraph (c)1.d. or sub-subparagraph (c)2.b.

(e) The total amount of funding for the educational enrollment stabilization program is the sum of the amounts calculated per school district pursuant to paragraph (d). If this amount exceeds the appropriated amount for the program, each school district’s allocation shall be prorated based on its proportionate share of the calculated amount.

(f) The funding for the educational enrollment stabilization program shall be recalculated during the fiscal year based on actual full-time equivalent student membership and the Legislature shall maintain a projected minimum balance of $250 million at the beginning of the upcoming fiscal year.

(g) Notwithstanding s. 216.301 and pursuant to s. 216.351, the unexpended balance of funds appropriated pursuant to this subsection which is not disbursed by June 30 of the fiscal year in which the funds are appropriated may be carried forward for up to 10 years after the effective date of the original appropriation.