Bill Text: FL S1198 | 2019 | Regular Session | Comm Sub
Bill Title: School Board Fiscal Transparency
Spectrum: Bipartisan Bill
Status: (Failed) 2019-05-03 - Died in Appropriations [S1198 Detail]
Download: Florida-2019-S1198-Comm_Sub.html
Florida Senate - 2019 CS for SB 1198 By the Committee on Education; and Senator Stargel 581-02951-19 20191198c1 1 A bill to be entitled 2 An act relating to school board fiscal transparency; 3 amending s. 1002.33, F.S.; expanding provisions with 4 which charter schools are required to comply; amending 5 s. 1010.20, F.S.; revising requirements for school 6 districts’ reports to the Department of Education on 7 certain costs; amending s. 1011.035, F.S.; revising 8 the requirements for data and information that 9 district school boards must post on their respective 10 websites; amending s. 1011.051, F.S.; deleting a 11 requirement that superintendents reduce certain 12 expenditures under specified circumstances; providing 13 an effective date. 14 15 Be It Enacted by the Legislature of the State of Florida: 16 17 Section 1. Subsection (16) of section 1002.33, Florida 18 Statutes, is amended to read: 19 1002.33 Charter schools.— 20 (16) EXEMPTION FROM STATUTES.— 21 (a) A charter school shall operate in accordance with its 22 charter and shall be exempt from all statutes in chapters 1000 23 1013. However, a charter school shall be in compliance with the 24 following statutes in chapters 1000-1013: 25 1. Those statutes specifically applying to charter schools, 26 including this section. 27 2. Those statutes pertaining to the student assessment 28 program and school grading system. 29 3. Those statutes pertaining to the provision of services 30 to students with disabilities. 31 4. Those statutes pertaining to civil rights, including s. 32 1000.05, relating to discrimination. 33 5. Those statutes pertaining to student health, safety, and 34 welfare. 35 (b) Additionally, a charter school shall be in compliance 36 with the following statutes: 37 1. Section 286.011, relating to public meetings and 38 records, public inspection, and criminal and civil penalties. 39 2. Chapter 119, relating to public records. 40 3. Section 1003.03, relating to the maximum class size, 41 except that the calculation for compliance pursuant to s. 42 1003.03 shall be the average at the school level. 43 4. Section 1012.22(1)(c), relating to compensation and 44 salary schedules. 45 5. Section 1012.33(5), relating to workforce reductions. 46 6. Section 1012.335, relating to contracts with 47 instructional personnel hired on or after July 1, 2011. 48 7. Section 1012.34, relating to the substantive 49 requirements for performance evaluations for instructional 50 personnel and school administrators. 51 8. Section 1010.20, relating to cost accounting and 52 reporting for school districts. 53 9. Section 1011.035, relating to school district fiscal 54 transparency. 55 (c) For purposes of subparagraphs (b)4.-7.: 56 1. The duties assigned to a district school superintendent 57 apply to charter school administrative personnel, as defined in 58 s. 1012.01(3)(a) and (b), and the charter school governing board 59 shall designate at least one administrative person to be 60 responsible for such duties. 61 2. The duties assigned to a district school board apply to 62 a charter school governing board. 63 3. A charter school may hire instructional personnel and 64 other employees on an at-will basis. 65 4. Notwithstanding any provision to the contrary, 66 instructional personnel and other employees on contract may be 67 suspended or dismissed any time during the term of the contract 68 without cause. 69 Section 2. Subsection (2) of section 1010.20, Florida 70 Statutes, as amended by section 8 of chapter 2018-5, Laws of 71 Florida, is amended to read: 72 1010.20 Cost accounting and reporting for school 73 districts.— 74 (2) COST REPORTING.— 75 (a) Each district shall report on a district-aggregate 76 basis expenditures for inservice training pursuant to s. 77 1011.62(3) and for categorical programs as provided in s. 78 1011.62(6). 79 (b) Each district shall report to the department on a 80 school-by-school and on a district-aggregatean aggregate81districtbasis all of the followingexpendituresfor: 82 1. Expenditures for each program funded in s. 83 1011.62(1)(c). 84 2. Total operating costs provided in “School District 85 Program Cost Reports,” by categoryas reportedpursuant to s. 86 1010.215(4)(a) and (b), including subtotals for direct and 87 indirect costs, total school costs, and total program costss.881010.215. 89 3. Total costsExpendituresfor classroom instruction as 90 definedpursuant to the calculationin s. 1010.215(4)(b)1. and 91 2. and as provided in “School District Program Cost Reports.” 92 (c) The department shall: 93 1. Categorize all public schools and districts into 94appropriategroups based primarily on average full-time 95 equivalent student enrollment as reported on the most recent 96 student membership survey under s. 1011.62 and may categorize 97 schools by school type, age of facility, and any other category 98 that equalizes cost comparabilityand in state board ruleto 99 determine groups of peer schools and districts. 100 2. Annually calculate for each public school, district, and 101 for the entire state, the percentage of total costs for 102 classroom instructionexpendituresto total operating costs as 103 providedexpenditures reportedin subparagraphs (b)2. and 3. For 104 schools, this means school direct classroom instruction costs 105 plus instructional support costs divided by total school costs. 106 For school districts, this means total direct costs plus total 107 school and district instructional support costs divided by total 108 program costs. The results mustshallbe categorized pursuant to 109 this paragraph. 1103. Annually calculate for all public schools, districts,111and the state, the average percentage of total direct school112costs classroom expenditures to total school costs operating113expenditures reported in subparagraphs (b)2. and 3. The results114shall be categorized pursuant to this paragraph.115 3.4.Develop a web-based fiscal transparency tool that 116 combines and compares academic achievement and the percentage of 117 funds spent on classroom instruction for allidentifiespublic 118 schools and districtsthatproduce high academic achievement119 based on the calculationsthe ratio of classroom instruction120expenditures to total expenditures. The fiscal transparency tool121shall combine the data calculatedpursuant to this paragraph and 122withthe student performance measurements calculated pursuant to 123 s. 1012.34(7) to determine the financial efficiency of each 124 public school and district. The results shall be displayed in an 125 easy to use format that enables the user to compare performance 126 among public schools and districts. 127 (d) The Commissioner of Education shall present to the 128 Legislature, prior to the opening of the regular session each 129 year, a district-by-district report of the costsexpenditures130 reported pursuant to paragraphs (a) and (b). The report shall 131 include total costsexpenditures, a detailed analysis showing 132 costsexpendituresfor each program, and such other data as may 133 be useful for management of the education system. The 134 Commissioner of Education shall also compute cost factors 135 relative to the base student allocation for each funded program 136 in s. 1011.62(1)(c). 137 Section 3. Subsection (2) of section 1011.035, Florida 138 Statutes, as amended by section 12 of chapter 2018-5, Laws of 139 Florida, is amended to read: 140 1011.035 School district fiscal transparency.— 141 (2) Each district school board shall post on its website a 142 plain language version of each proposed, tentative, and official 143 budget which describes each budget item in terms that are easily 144 understandable to the public and, in addition, includes: 145(a)Graphicalrepresentations, for each public school 146 within the district and for the school district, as appropriate, 147ofthe following: 148 (a)1.SummaryFinancial efficiency information calculated 149 pursuant to s. 1010.20 with a link to the web-based fiscal 150 transparency tool developed by the departmentdata. 151 (b)2.Fiscal trend information for the previous 3 years on: 152 1.a.The ratio of full-time equivalent students to full 153 time equivalent instructional personnel, as defined in s. 154 1010.215. 155 2.b.The ratio of full-time equivalent students to full 156 time equivalent administrative personnel, as defined in s. 157 1010.215. 158 3.c.The total operating expenditures, as calculated 159 pursuant to s. 1010.20(2), per full-time equivalent student. 160 4.d.The total instructional expenditures, as calculated 161 pursuant to s. 1010.20(3), per full-time equivalent student. 162 5.e.The general administrative expenditures as a 163 percentage of total budget, which is the inverse of total costs 164 for classroom instruction as a percentage of total operating 165 costs calculated in s. 1010.20. 166 6.f.Therate of changein thegeneral fund’s ending fund 167 balance not classified as restricted, expressed as the financial 168 condition ratio, which is the fund balance as a percentage of 169 total general fund revenues. 170(b) A link to the web-based fiscal transparency tool171developed by the department pursuant to s. 1010.20 to enable172taxpayers to evaluate the financial efficiency of the school173district and compare the financial efficiency of the school174district with other similarly situated school districts.175 176 This information must be prominently posted on the school 177 district’s website in a manner that is readily accessible to the 178 public. 179 Section 4. Subsection (1) of section 1011.051, Florida 180 Statutes, as amended by section 13 of chapter 2018-5, Laws of 181 Florida, is amended to read: 182 1011.051 Guidelines for general funds.—The district school 183 board shall maintain a general fund ending fund balance that is 184 sufficient to address normal contingencies. 185 (1) If at any time the portion of the general fund’s ending 186 fund balance not classified as restricted, committed, or 187 nonspendable in the district’s approved operating budget is 188 projected to fall below 3 percent of projected general fund 189 revenues during the current fiscal year, the superintendent 190 shall provide written notification to the district school board 191 and the Commissioner of Education.If such financial condition192exists for 2 consecutive fiscal years, the superintendent shall193reduce the district’s administration expenditures reported194pursuant to s. 1010.215(4)(a) in proportion to the reduction in195the general fund’s ending balance or the reduction in student196enrollment, whichever is greater.197 Section 5. This act shall take effect July 1, 2019.