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.
   15  Be It Enacted by the Legislature of the State of Florida:
   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-aggregate an aggregate
   81  district basis all of the following expenditures for:
   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 category as reported pursuant to s.
   86  1010.215(4)(a) and (b), including subtotals for direct and
   87  indirect costs, total school costs, and total program costs s.
   88  1010.215.
   89         3. Total costs Expenditures for classroom instruction as
   90  defined pursuant to the calculation in 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
   94  appropriate groups 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 comparability and in state board rule to
   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 instruction expenditures to total operating costs as
  103  provided expenditures reported in 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 must shall be categorized pursuant to
  109  this paragraph.
  110         3. Annually calculate for all public schools, districts,
  111  and the state, the average percentage of total direct school
  112  costs classroom expenditures to total school costs operating
  113  expenditures reported in subparagraphs (b)2. and 3. The results
  114  shall 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 all identifies public
  118  schools and districts that produce high academic achievement
  119  based on the calculations the ratio of classroom instruction
  120  expenditures to total expenditures. The fiscal transparency tool
  121  shall combine the data calculated pursuant to this paragraph and
  122  with the 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 costs expenditures
  130  reported pursuant to paragraphs (a) and (b). The report shall
  131  include total costs expenditures, a detailed analysis showing
  132  costs expenditures for 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) Graphical representations, for each public school
  146  within the district and for the school district, as appropriate,
  147  of the following:
  148         (a)1.Summary Financial efficiency information calculated
  149  pursuant to s. 1010.20 with a link to the web-based fiscal
  150  transparency tool developed by the department data.
  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. The rate of change in the general 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 tool
  171  developed by the department pursuant to s. 1010.20 to enable
  172  taxpayers to evaluate the financial efficiency of the school
  173  district and compare the financial efficiency of the school
  174  district with other similarly situated school districts.
  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 condition
  192  exists for 2 consecutive fiscal years, the superintendent shall
  193  reduce the district’s administration expenditures reported
  194  pursuant to s. 1010.215(4)(a) in proportion to the reduction in
  195  the general fund’s ending balance or the reduction in student
  196  enrollment, whichever is greater.
  197         Section 5. This act shall take effect July 1, 2019.