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Group Title: Research report
Title: Florida public school finance program
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 Material Information
Title: Florida public school finance program
Series Title: Research report
Physical Description: v. : ; 28 cm.
Language: English
Creator: Florida -- Dept. of Education
Publisher: Dept. of Education,
Dept. of Education
Place of Publication: Tallahassee Fla
Publication Date: 1966-1967
Frequency: annual
regular
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Subject: Education -- Finance -- Periodicals -- Florida   ( lcsh )
Genre: government publication (state, provincial, terriorial, dependent)   ( marcgt )
statistics   ( marcgt )
 Notes
Issuing Body: Issued by the Division of Elementary and Secondary Education, Bureau of Research.
General Note: Description based on: 1971/72 report; title from cover.
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Bibliographic ID: UF00082789
Volume ID: VID00002
Source Institution: University of Florida
Holding Location: University of Florida
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Resource Identifier: oclc - 12589785
lccn - 72626740
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Succeeded by: Florida education finance program.

Table of Contents
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Full Text



RESEARCH


REPORT


DIVISION OF RESEARCH

REPORT -- 48 .


FLORIDA


PUBLIC
FINANCE
PROGRAM

1966-67


SCHOOL


379. 75q

AUGUS
1966


State Department of
TALLAHASSEE FLORIDA


Education


FLOYD T. CHRISTIAN, SUPERINTENDENT




























Research Report-48 is a summary of the State
program for financing Florida public schools
prepared by the Division of Research of the
Florida State Department of Education. Basic
data for this report were compiled by Mrs.
Marie A. Kohler, Research Specialist. This
report revises Research Report-40. (650)















CONTENTS


Page


Introduction . . . . . . . . . . .

Selected Program Facts . . . . . . . .


. . 1


State Support. . . . . . . . . . . . .
Local Support. . . . . . . . . . ..

Summary of State Distributions . . . . . . . . .


Description of State Distributions . . . . .

State Minimum Foundation Program Fund, K-12 . . .
State Junior College Minimum Foundation Program Fund
County Capital Outlay and Debt Service School Fund .
County School Sales Tax Trust Fund . . . . .
County School Additional Capital Outlay Trust Fund .
Racing Commission Funds . . . . . . . .
State Textbook Fund . . . . . . . .
Junior College Construction Fund . . . ...
Vocational-Technical Center Construction Fund. . .


. . 5


Public School Driver Education Fund.
School Lunch Salary Supplement . .
State Permanent School Fund . .


Provisions for Federal School Revenue . . . . . .

Provisions for Local School Revenue . . . . . . .

Property Assessments . .. . . ...........
Millage Levies . . . . . . . . . . . .

Provisions for School Indebtedness . . ...........


Initiating Bond Issues . . . .
Limitations on Issuance of Bonds . .
Limitations on Debt . . . . .
Voting Requirements . . . ..
Approval and Sale of Bonds . . .
Bond Records, Tax Levies, and Payments
Short-Term Indebtednes. . . . .


iii


rr
r
r


1r


~rr







Page

Provisions for School Budgets . . . . . . . . 30

Budget Forms .... ................ ... ... 30
Local Approval ...... ................ 31
State Review and Approval . . . .. . . . . 31

Provisions for School Audits ... ................ 32












INTRODUCTION


This report deals primarily with the State program for financing public

schools in Florida. Its purpose is to answer questions regarding. State

financing of public schools. The organization of this report follows the

general format used by the U. S. Office of Education in its State Public

Schou l Finance series. An effort has been made to present Florida's state

program in a clear, orderly manner and to avoid legal and technical language

when possible. Still, it does not make for light reading. It should be

recognized that any program involving$339 million in State funds alone must

be detailed in application and complicated to some degree. This report will

be of primary interest to the serious student of school finance. Legal refer-

ences have been made only where necessary.

Estimated or appropriated amounts for the 1966-67 school year are shown

for each fund. These amounts are intended to serve only as a general

indication of the magnitude of each distribution. The primary consideration

is the "how" of the State program for financing public schools. Practically

all State funds are allocated to the counties on the basis of formulas written

into State law and funds, if not "earned" by the counties on the basis of

pupils or teacher units, remain in the State Treasury. There are no discretion-

ary grant funds available,


- 1 -






SELECTED PROGRAM FACTS


STATE SUPPORT

Approximately 50 percent of the revenue available to the county school
boards for operation of the school program is provided by the State.

Funds for State grants to county school systems are provided mainly by
Legislative appropriations. Approximately 15 percent is obtained from
constitutionally earmarked sources. Less than one percent is from permanent
school endowments.

About 74 percent of the State funds apportioned for the public schools,
kindergarten through grade 12 and junior college, is distributed under the
provisions of the State Foundation Program. About 10 percent is distributed
through the County School Sales Tax Trust Fund.

Allowances in the State Foundation Program include amounts for salaries
of instructional personnel, pupil transportation, other current expense, and
capital outlay and debt service. County School Sales Tax Trust Fund distri-
butions are for general school support.

Foundation Program salary allowances for instructional personnel in
kindergarten and grades 1-12 are based on instruction unit salary values
which provide allotments ranging from $2,800 to $5,800, depending on the
rank of the teaching certificate held, contractual status, and years of
Florida teaching service. The unit salary value for a beginning bachelor's
degree teacher is $3,950. Other K-12 Foundation Program allowances include
$1,250 per transportation unit, $325 per instruction unit for other current
expense and $400 per instruction unit for capital outlay and debt service.

Junior College Foundation Program instruction unit values for instruc-
tional salaries range from $3,200 to $5,800 based on college preparation,
experience, and contractual status. Other Junior College Foundation Program
allowances include $1,250 per transportation unit, $850 per instruction unit
for other current expense, $400 per instruction unit for capital outlay and
debt service and $17,500 for administrative expense of the first approved
junior college center in each county.

County Capital Outlay and Debt Service funds, although included in the
Foundation Program, are separately provided for by earmarked motor vehicle
license funds, Three other State funds, which account for over ten percent
of the total State distribution, also provide assistance for school facili-
ties. State sources provide essentially the total construction cost of
junior college facilities.

Sales tax receipts provide $550 per instruction unit for the County
School Sales Tax Fund. Driver's license funds provide support for the Public
School Driver Education Program.

Other State distributions for schools include the State Textbook Fund
and the School Lunch Salary Supplement Fund. Racing Commission funds are


- 2-







distributed to some county school boards under special acts or by the boards
of county commissioners.


LOCAL SUPPORT

Local revenue for school support is derived almost wholly from real and
personal property taxes. There are no local non-property taxes which may be
levied specifically for the schools. All sixty-seven school districts in
the State are county-wide districts.

County Boards of public instruction must levy at least a three-mill tax
on the local non-exempt assessed valuation of property for the support and
maintenance of schools and are authorized to levy up to ten mills without a
vote of the people. In addition, the qualified electors who pay a tax on
real or personal property in the county may vote to increase the levy not to
exceed ten mills. Twenty mills is the Constitutional maximum school millage
that may be levied for operation and maintenance.

The amount of school revenue to be provided by each county for partici-
pation in the State Foundation Program for grades 1-12 is determined by multi-
plying the county's index of taxpaying ability by 25 percent of the total
cost of the Minimum Foundation Program for K-12 for all counties for the
preceding fiscal year. Counties operating kindergartens add 5 percent to the
local required effort for grades 1-12. The amount to be provided by each
county that operates or participates in the support of a junior college is
determined by multiplying the county's index of taxpaying ability by 5 per-
cent of the calculated yield of a six-mill levy on the aggregate non-exempt
assessed valuation of the State.

The Constitution prohibits school districts from issuing school bonds in
excess of 20 percent of the non-exempt assessed valuation of the county. State
Board of Education regulations further limit the amount to 10 percent except
under specific State Board approval.

Tax levies for debt service are in addition to the twenty-mill maximum
for school current operation but are limited by State Board of Education
regulations to six mills except with specific board approval.


SUMMARY OF STATE DISTRIBUTIONS


The following table provides a list of State distributions and gives a

brief statement of the basis for each distribution. The estimated amount of

each state aid fund for 1966-67 and the percent that each fund represents of

the estimated total State distribution are shown to give a general indica-

tion of the extent of each distribution.


-3-





SUMMARY OF STATE DISTRIBUTIONS


Estimated
State Aid 1966-67
Distribution Amount Percent Basis of Distribution


Est. Total School Grants


1. Minimum Foundation
Program, K-12


2, Minimum Foundation
Program, Junior
Colleges

3. County Capital Outlay
and Debt Service Program
(grades K-12 and Junior
College)

4. County School Sales Tax
Trust Fund (general use,
grades K-JC)

5. County School Additional
Capital Outlay Trust Fund
(grades 1-12)

6. Racing Commission Funds
(grades K-JC)

7. State Textbook Fund
(grades 1-12)

8. Junior College
Construction Fund

9. Vocational-Technical
Center Construction
Fund

10. Public School Driver
Education Fund


11. School Lunch Salary
Supplement

12. State Permanent School
Fund


$339,022,144



202,161,987




27,087,316




22,990,224



32,236,825



7,962,800


8,800,000


6,564,961


23,000,000



5,000,000


1,782,585



1,435,446


(1,100,000)


100.0%


59.6




8.0




6.8



9,5



2.4


2.6


1.9


6.8



1.5


Foundation program
minus local share;
based on instruction
units determined by
average daily attend-
ance (ADA) and trans-
portation units deter-
mined by pupils
transported



$400 per instruction
unit


$550 per instruction
unit

Amount per pupil for
the increased ADA


Based on special acts

Number of pupils
enrolled

Legislative authoriza-
tion based on formula


Number of pupils
served


Driver Education units
.5 based on pupils
instructed

Number of "Type A"
.4 lunches served


( .3)


Distributed as a part
of State Foundation
Program Fund


-4-





DESCRIPTION OF STATE DISTRIBUTIONS


STATE MINIMUM FOUNDATION PROGRAM FUND. K-12

Legal Authorization.--Sec. 236.01-236.13, Florida Statutes.

Requirements for participation.--In order to participate in the State appro-

priation for the Minimum Foundation Program, all school systems are required

by law to: (a) maintain adequate records and file required reports; (b)

operate all schools for a term of at least 180 actual teaching days; (c) pro-

vide written contracts for all instructional personnel and require not less

than 196 days of service for all members of the instructional staff, except

principals and other special instructional personnel required to be employed

on a twelve-month basis; (d) employ for the full year at least one qualified

supervisor or supervisors of instruction; (e) comply with any State Board

regulations relating to minimum and maximum classroom teaching loads; (f)

expend funds for instructional salaries in accordance with properly adopted

salary schedules which make provisions for a minimum annual salary of $4,000

for each member of the instructional staff holding a continuing contract and

additional yearly increments for each such member reaching a minimum of $5,000

after ten years of teaching service in Florida public schools; (g) observe all

requirements relating to school budgets; (h) make the minimum financial effort

required for the support of the foundation program; (i) nominate and elect a

five-member county board, unless a larger county board is provided for by

special legislative act; and (j) have only one county-wide school district

in the county.

Distribution plan.--$202,161,987. The cost of the foundation program for each

county is made up of the computed cost for instructional salaries, transpor-

tation, current expenses other than instructional salaries and transportation.


- 5 -







The amount to be provided locally toward the cost of the K-12 Minimum

Foundation Program by each county is determined by multiplying each county's

index of taxpaying ability by 25 percent of the total calculated cost of the

Minimum Foundation Program for kindergarten and grades 1-12 for all counties

collectively for the preceding fiscal year for instructional salaries, transpor-

tation, current expense other than instructional salaries and transportation,

and recalculation funds. However, the combined required effort of all counties

together for grades 1-12 cannot increase more than 5 percent in any year.

The index of taxpaying ability of each county is expressed in terms of that

county's percent of the total taxpaying ability of all of the counties combined.

This objectively developed index is based on sales tax returns, number of gain-

fully employed workers excluding government and farm workers, value of farm

products, assessed value of railroad and telegraph property, and automobile

tag registrations. If the county is operating kindergartens under the foun-

dation program, the required county effort for grades 1-12 is increased 5 per-

cent. The required county effort for K-12 for 1966-67 is $64,649,691. If a

county fails to make the financial effort required for participation in the

Foundation Program, the State's share of that county's allocation is decreased

proportionately.

The amount of State Foundation Program funds to be apportioned to each

county is found by subtracting from the objectively determined cost of the

program in each county the amount required to be provided through local effort

by such county. The amount automatically increases, within limits set by

legislative appropriation, as attendance increases and teacher preparation

improves. The total cost of the program for each county is made up of the

computed cost for instructional salaries, transportation, current expense other

than instructional salaries and transportation, and recalculation funds.


- 6-









The number of instruction units is determined by dividing the average

daily attendance (ADA) during the preceding year in all elementary and secondary

schools having 300 or more pupils, by 27, and by dividing the attendance in

smaller schools by progressively smaller numbers ranging as low as 17 for an

isolated school with less than 60 pupils. In 1966-67 the divisor for the ADA

of first grade pupils is one less than the divisor for the ADA of pupils in

grades 2-12 in all schools with an ADA of 90 or more pupils the preceding year;

in 1967-68 and thereafter the divisor for the ADA of first grade pupils will

be two less than for the ADA of pupils in grades 2-12 in such schools. All

elementary and secondary schools with an ADA of less than 120 pupils are classi-

fied as isolated or non-isolated for the purposes of computing instruction

units. This classification is determined by regulations of the State Board

and is based on number of pupils, school population density, surrounding road

conditions and distance from another school of the same type.

In addition to regular and special units earned by ADA the law provides

units which protect a county against a sudden decline in units as a result of

low ADA caused by hurricane, pestilence, flood, epidemic, or other factors

beyond the control of the county board of any county. When the ratio between

the total ADA and the total average daily membership (ADM) of students in the

entire county for the year is below the ratio of the highest two of the pre-

ceding four years in that county, the average ratio between the ADA and the

ADM in that county for the highest two of the preceding four years is used as

the basis for calculating the total number of instruction units for instruc-

tional personnel in the county. Units provided under the above conditions are

called "ratio units."

To the number of instruction units for regular teachers, thus determined,

is added the following, if utilized: (1) one unit for each group of ten or


- 7-







more excep ittial children taught by a properly qualified full-time teacher of

exceptional children as a special class; one unit for each properly qualified

member of the instructional staff devoting full time to instruction of excep-

tional children from regular classes; and one unit for each full-time quali-

fied teacher of ten or more exceptional children between three and five years

of age needing special instruction, because of certain handicaps, for entrance

into special classes or schools; (2) one unit for each qualified full-time

vocational teacher employed to teach courses approved under regulations of the

State Board; provided, the ADA in classes taught by such teacher is not less

than fifty percent of the ADA used for calculating the number of instruction

units other than for vocational teachers; a proportionate part of an instruc-

tion unit is allowed for each additional qualified vocational teacher employed

for evening, part-time or shorttunit classes; provided the ADA of any such

class is not less than ten; (3) one unit for each qualified adult education

teacher employed full time for a class with an ADA of not less than fifteen;

a proportionate part of an instruction unit for a teacher of part-time or

short-unit classes or for a class where the ADA falls below the requirement

for a full instruction unit; (4) one unit for each 25 pupils or major fraction

thereof in ADA in kindergartens when teachers are employed full time, except

the State Board may authorize one unit for each class of twenty or more pupils

in isolated schools.

For each eight of the above units, one administrative and special instruc-

tional services (ASIS) unit is allowed when used in accordance with regula-

tions of the State Board. One library service unit, when used in accordance

with regulations of the State Board, is to be allocated each county for the

fiscal year 1966-67. Beginning with 1967-68 one library service unit for each

500 pupils in ADA or proportionate fraction thereof in grades 1-12 will be


- 8 -








allowed when used in accordance with regulations of the State Board. However,

the number of library service units allocated any county must be decreased by

the number of full-time librarians employed by the county in the 1963-64 fiscal

year, except that each county shall be allowed at least one library service

unit each year.

To the foregoing, units for supervisors of instruction are allocated, if

used, as follows: one supervisory unit for the first 100 instruction units or

fraction thereof; one additional supervisory unit for each additional 100 units

or fraction thereof except that not more than seven units for supervisors are

allocated any county.

The sum of the instruction units described above is the total number of

instruction units for each county for operation of the kindergarten through

grade twelve school program.

The amount to be included in the program for instructional salaries is

determined by multiplying the number of instruction units represented by per-

sons holding certificates based on various academic classifications by the

MFP salary value of instruction units as follows: an earned doctor's degree

(Rank I) by $5,000, an earned master's degree (Rank II) by $4,400; an earned

bachelor's degree (Rank III) by $3,950; three to three and nine-tenths years

of college training (Rank IV) by $3,000; two to two and nine-tenths years of

college training (Rank V) by $2,800. A Rank VI certificate, based on less than

two years of college preparation, is provided for in State law but no State

funds are allocated on such a certificate. An additional $400 is added to the

value of each instruction unit sustained by instructional personnel in Rank III

or above who hold a continuing contract; and another additional $400 is added

if such instructional person has completed ten years of efficient teaching ser-

vice in Florida public schools. The amounts included for salaries of


-9-







supervisors, administrative and special instructional service personnel, voca-

tional teachers, and library service personnel is increased by up to twenty

percent, for salaries of such personnel who are employed for the two-month

period, or fractional part thereof, beyond the ten months of employment re-

quired by law for all instructional personnel. Each teacher must be paid at

least ninety percent of the salary allotment for the rank of that teacher. The

amount paid persons in each rank must be at least equal to the amount included

in the MFP for that rank.

The amount included for transportation is determined by multiplying the

number of transportation units by $1,250. Transportation units are computed

on the basis of the number of transported pupils in ADA and the area in which

pupils are transported.

One transportation unit, or proportionate fraction, is allowed for each

80 pupils in ADA, grades K-12, transported at public expense the preceding year,

Pupils must live at least two miles from the nearest appropriate school, except

this mileage limitation does not apply to physically handicapped pupils. For

physically handicapped pupils, one transportation unit is allowed for each

vehicle used exclusively for transporting ten or more such pupils in ADA to a

public school with a proportionate fraction of a unit for less than ten but not

less than four such pupils transported. The ADA of physically handicapped

pupils transported is not included in the calculation of other transportation

units. One transportation unit is allowed for each 56 land sections of school

transportation area when 65 percent or more of the total school bus mileage in

the county is over paved or hard-surfaced roads; for each 54 land sections when

50 to 64.9 percent; for each 52 land sections when 35 to 49.9 percent; for each

50 land sections when 20 to 34.9 percent; and for each 48 land sections when

less than 20 percent. Land sections are counted if they are within 1.5 miles


- 10 -






of a regular route of a vehicle with a passenger seating capacity exceeding

18 linear feet. Each additional section is counted which is traversed by a

regular route served by a smaller vehicle. The term land section means a

regular government-survey land section, or the equivalent of such section where

not established by government survey.

The amount for current expense other than instructional salaries and trans-

portation, "other current expense," is determined by multiplying the total

number of instruction units by $325. Of this amount $25 per instruction unit

is designated for the purchase of instructional materials.

If the ADA in any county for the first two months of any school year shows

an increase over the ADA in that county during the first two months of the

preceding year greater than three percent in 1966-67, two percent in 1967-68 and

one percent in 1968-69, the State Board has authority to increase the State

portion of the foundation program fund for such county by the percentage of

increase which is in excess of the applicable percentage for that respective

year. Beginning in 1969-70 the percentage by which State funds are to be in-

creased will be the percent increase in first two months ADA over the first two

months ADA of the previous year. These additional amounts are known as

"recalculation funds."

The total allowable cost of the foundation program is determined by the

total of the amounts calculated for salaries, transportation, other current

expense and recalculation funds. From this total is subtracted the required

county contribution. The balance, or remainder, is provided by the State as

its share of the cost of the program.

Funds for salaries, transportation, and other current expense are distri-

buted to the counties, 35 percent in January, 35 percent in February, and the

balance in March each year.


- 11 -







STATE JUNIOR COLLEGE MINIMUM FOUNDATION PROGRAM FUND

Legal Authorization.--Sec. 230.0112-230.0117, Florida Statutes.

Requirements for participation.--In order to participate in the state appro-

priation for the Junior College Minimum Foundation Program a county shall

provide evidence of its effort to maintain an adequate junior college program

which shall meet minimum standards prescribed by the State Board.

Distribution plan.--$27,087,316. The cost of the Junior College Foundation

Program for each junior college is made up of the computed cost for instruction-

al salaries, transportation, and current expense other than instructional sala-

ries and transportation.

The amount to be provided locally toward the cost of the Junior College

Minimum Foundation Program by each county that operates or participates in the

support of a junior college is determined by multiplying such county's index of

taxpaying ability by 5 percent of 95 percent of the calculated yield of a six-

mill tax levied on the total non-exempt assessed valuation of the State.

The index of taxpaying ability of each county is expressed in terms of its

percent of the total taxpaying ability of all of the counties combined. This

objectively developed index is based on sales tax returns, number of gainfully

employed workers excluding government and farm workers, value of farm products,

assessed value of railroad and telegraph property, and automobile tag regis-

trations. The required county effort for junior college for 1966-67 is

$4,821,336. Any county board which fails to make the financial effort required

to support the junior college is ineligible to receive any State funds under

the Minimum Foundation Program during such period of default.

One instructio:nunit is allowed for each twelve students in average daily

attendance (ADA) for the first 420 students and one additional unit is allowed

for each additional 15 students. One unit or proportionate fraction is allowed


- 12 -







for administrative and special instructional services for each eight instruc-

tion units and one unit or proportionate fraction is allowed for student person-

nel services for each 20 instruction units.

The amount included in the program for instructional salaries is deter-

mined by multiplying the number of units, represented by persons holding certi-

ficates based on various academic classifications, by the Junior College Mini-

mum Foundation Program salary value of instruction units as follows: an earned

doctor's degree (Rank I) by $5,200; an earned master's degree (Rank II) by

$4,600; an earned bachelor's degree (Rank III) by $4,150; three to three and

nine-tenths years of college training (Rank IV) by $3,200. An additional $300

is added to the value of each instruction unit sustained by instructional

personnel in Rank III or above who hold a continuing contract; and another

additional $300 is added if such instructional person has completed ten years

teaching service in Florida public schools.

For administrative and special instructional service personnel and student

personnel services personnel employed on a twelve-month basis, the rank value

is increased 20 percent. The total amount paid for salaries must be at least

equal to the amount allotted for salaries.

An amount for current expenses other than instructional salaries and trans-

portation is calculated at the rate of $850 for each junior college instruction

unit. For administrative expenses, including salaries, of the first approved

junior college center in each county $17,500 is added, and $10,000 is added for

each additional center approved.

One transportation unit, or proportionate fraction, is allowed for each

30 junior college pupils in ADA transported at public expense the preceding

year to a public junior college. Pupils must live at least two miles from the


- 13 -







junior college. The amount for transportation is determined by multiplying

the number of transportation units by $1,250.

If the ADA in any junior college for the first two months of any school

year shows an increase of more than 5 percent over the ADA in the junior col-

lege during the first two months of the preceding year, the State Board has

authority to increase the State portion of the foundation program fund for such

junior college by the percentage of increase which is in excess of 5 percent.

State Board Regulations provide that ADA for the first two months be determined

by dividing by 15 the total student semester hour registrations at the close of

fall registration. These additional amounts are known as "recalculation funds."

The total allowable cost of the Junior College Foundation Program is determined

by the total of the amounts calculated for salaries, transportation, current

expense, administrative expense, and recalculation funds. From this total is

subtracted the required county contribution. The balance, or remainder, is

provided by the State. Funds for salaries, transportation, and other current

expense are distributed to the counties in which the junior college is located

in approximately twelve equal monthly payments beginning July 15 each year and

are solely for junior college expenditure. Recalculation funds are distributed

to the counties, 35 percent in January, 35 percent in February, and the balance

in March of each year.


COUNTY CAPITAL OUTLAY AND DEBT SERVICE SCHOOL FUND

Legal Authorization.--Art. XII, Sec. 18, Constitution of the State of Florida.

Requirements for participation.--Each county must earn instruction units under

the State Foundation Program Fund.

Distribution plan.--$22,990,224. Capital outlay and debt service needs are

recognized in the State Foundation Program through an allowance of $400 per


- 14 -






instruction unit. Support for this portion of the foundation program is

separately provided through a Constitutional amendment (Sec. 18, Article XII),

effective January 1, 1953 and amended in November, 1964, which guarantees this

support until the year 2000 by earmarking the first proceeds of revenue de-

rived from motor vehicle license sales. Capital outlay and debt service funds

for kindergarten and grades 1-12 are increased by the same percentage that

other state funds for the Minimum Foundation Program K-12 are increased for

recalculation. However, these recalculation funds are provided from the State

general revenue fund rather than from earmarked motor vehicle license funds,

but must be used in the same manner as other capital outlay and debt service

funds, except as a basis for selling bonds.

At the request of each school district, bonds may be issued by the State

Board of Education (SBE) for and on behalf of the county to the extent that

annual principal and interest payments do not exceed 75 percent of the county's

annual entitlement. These bonds are referred to as "SBE bonds." The county's

share from the earmarked proceeds of the State motor vehicle license fees is

pledged for the redemption of these bonds. The State Superintendent is the

agent of the State Board responsible for the administration of Sec. 18, Arti-

cle XII, and is authorized to provide personnel in the State Department of

Education (SDE) for the purpose of carrying out the fiscal duties and responsi-

bilities of administering the provisions of this section. An administrative

expense fund is provided by a deduction from the County Capital Outlay and

Debt Service School Fund each year,-at a percentage rate determined by the

State Board, to be used for payment of salaries of personnel and expenses of

administering Section 18, Article XII. Direct costs of issuing bonds under

this section including cost of printing bonds, court fees, legal advertising,

approving attorney's fee, official statement preparation and printing, and


- 15 -






costs of signing and delivery of bonds are charged to the counties in whose

behalf the bonds are issued. These costs are deducted from the distribution

of County Capital Outlay and Debt Service School Funds for such counties. The

State Board of Administration (SBA) is designated as the agent for the State

Board of Education for administering the debt service on such bonds and the

investment of capital outlay funds from the County Capital Outlay and Debt

Service School Fund and proceeds of bonds issued under Sec. 18, Articl6XII.

Earnings on investments other than debt service reserves are distributed among

the counties in proportion to their respective equities in the funds invested

and are used for capital outlay purposes in the same manner as current capital

outlay and debt service funds. Interest earned on investments of debt service

funds for each county are applied on future debt service requirements of such

county, From the amount of capital outlay and debt service funds each county

is entitled to receive there is deducted the amount necessary to pay expenses

of issuing bonds, to meet debt service requirements, to provide administrative

expense of SDE and SBA, and to pay direct costs of issuing bonds. The remain-

ing portion for each county is sent to the county to be spent on projects in-

cluded in the county's priority list. The county's priority list is based on

a school facilities survey conducted under regulations of the State Board.

After all capital outlay needs in a county have been met, any remaining funds

may be used in accordance with a plan for expenditure determined by the county

board and approved by the State Board.

These funds are distributed each year to the county boards separately for

the K-12 school program and for the junior college program. The recalculation

funds provided for the K-12 program are distributed in March each year.


- 16 -







COUNTY SCHOOL SALES TAX TRUST FUND

Legal Authorization.--Sec. 236.075, Florida Statutes.

Requirements for participation.--Each county must earn instruction units under

the State Foundation Program.

Distribution plan.--$32,236,825. This fund is apportioned, within limits of

the legislative appropriation, to local school systems at the rate of $550

per instruction unit and is not restricted to a specific educational use. The

funds are distributed to the county boards in separate distributions for the

K-12 school program and for the junior college program in approximately twelve

equal monthly payments beginning July 1 each year. County School Sales Tax

Funds for kindergarten and grades 1-12 are increased by the same percentage

that State funds for the Minimum Foundation Program K-12 are increased for

"recalculation." These recalculation funds are distributed to the counties,

35 percent in January, 35 percent in February, and the balance in March each

year.


COUNTY SCHOOL ADDITIONAL CAPITAL OUTLAY TRUST FUND

Legal Authorization.--Sec. 236.074, Florida Statutes.

Requirements for participation.--Each county school system is required by law

to create a separate fund known as the School Construction Fund and to place

in this fund from any available source, other than money or interest received

from foundation program capital outlay funds or proceeds from loans against

State funds provided for capital outlay, an amount equal to the amount it

seeks to obtain from the State.

Distribution plan.--$7,962,800. Each county's share of this fund amounts to

$200 for each pupil increase in ADA in grades 1-12 for the last completed

school year over the highest previous year. ADA for the previous year may


- 17 -







never be computed for purposes of this act as less than the ADA of 1955-56.

Funds are committed to the county boards after evidence is furnished the State

Superintendent that an equal amount from local funds has been deposited in the

School Construction Fund and the State Board has approved the expenditure for

construction or reconstruction in accordance with priority of needs as shown

by a survey. Officially committed funds are transmitted to the counties when

needed to meet capital outlay requirements.

Any county not matching and otherwise qualifying for all or any part of

the money it is entitled to during the first year of a biennium will have such

amount to its credit which may be received the second year of the biennium

providing all requirements are met. Any funds not qualified for during each

biennium are lost to the county.

Funds received under this act are solely for construction and reconstruc-

tion of schools in accordance with the priority of needs based on a survey and

approved by the State Board. Classroom facilities have first priority in all

cases. Funds may be invested, as provided by law, until they can be utilized,

as required by this act. All funds and the interest earned by such investments

must be expended for no purpose other than construction or reconstruction.


RACING COMMISSION FUNDS

Legal Authorization.--Sec. 550.14, Florida Statutes, and Special Acts of the

Legislature.

Requirements for DarticiDation.--Money accruing to each county board of public

instruction under this section must be earmarked by local or special law for

distribution to the board of public instruction or allocated by resolution of

the board of county commissioners.


- 18 -






Distribution plan.--$8,800,000. Funds under this section are distributed in

equal amounts to each county and are paid to the board of county commissioners

except in cases where there is a local or special law providing that a definite

portion of such monies shall be paid directly to the board of public instruc-

tion in that county. Some local and special laws earmark a definite proportion

of the funds distributed to the board of county commissioners for remittance

to the board of public instruction. Each board of county commissioners may by

resolution apportion all or any part of funds received, which are not ear-

marked by local or special law for other county purposes, to the board of

public instruction to be used for payment of teachers' salaries or for pupil

transportation expenses. During 1966-67, Racing Commission Funds for distri-

bution to the 67 counties are estimated at $20,100,000, of which an estimated

$8,800,000 will be used for the public schools.


STATE TEXTBOOK FUND

Leaal Authorization,--Sec. 233.01-233.48, Florida Statutes.

Requirements for participation.--Counties are required to file reports annually

and are required to submit necessary requisitions.

Distribution plan.--$6,564,961. This fund is allocated, but not distributed,

to the county school systems in accordance with a formula based on the number

of pupils enrolled in each grade except kindergarten and junior college. All

textbook purchases are made by State contract. Countiei file requisitions for

the books needed. An initial allocation is made in the spring and a supple-

mentary allocation is made in the fall based on membership at the end of the

first month of the school year. This fund is available fBt use at the begin-

ning of the fiscal year and is used during the year as requisitions are filed

to provide free textbooks for pupils in the public schools of the State in

grades 1-12.


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JUNIOR COLLEGE CONSTRUCTION FUND

Legal Authorization.--Art. XII, Sec. 19, Constitution of the State of Florida

and implementing legislation each biennium authorizing projects.

Requirements for particioation.--The county board or boards financing the

junior college must have approval of the State Board to establish a junior

college.

Before funds available for junior college construction are released, the

following requirements must be met. A survey must be made under the super-

vision of the State Department of Education to establish the needs for junior

college facilities. A description of the proposed projects based on the survey

must be submitted to the State Superintendent for review. The proposed build-

ing program, along with recommendations of the State Superintendent, must then

be submitted to the State Board for approval. Upon request of the county

board after proper budget procedure and approval of plans and specifications,

disbursements are made monthly to meet construction requirements.

Distribution plan.--$23,000,000. (Authorization for the two years, 1965-67,

is $37,000,000.) Support for the Junior College Construction Fund is provided

through a Constitutional amendment effective January 1, 1964, which guarantees

for fifty years the proceeds of revenues derived from the utilities gross

receipts taxes. The State.Board has authority to issue bonds for which payment

of principal and.interest is pledged from all or any part of the revenue de-

rived from the utilities gross receipts taxes. Funds derived from the

utilities gross receipts taxes, interest earnings, and proceeds of bonds pledg-

ing such funds for payment are for capital outlay projects authorized by the

legislature for institutions of higher learning, junior colleges and vocational-

technical schools. The county board of each county in which a junior college


- 20 -







is located receives money within the amount, and to be used, as specified by

the State Legislature. The amount of the request to the Legislature is deter-

mined by a formula designed to provide 148 gross square feet of space for each

equivalent full-time student enrolled in each separate junior college up to

2,000 ADA and 104 square feet per equivalent full-time student thereafter; and

104 gross square feet of space for each equivalent full-time student enrolled

in a junior college sharing facilities with a high school.


VOCATIONAL-TECHNICAL CENTER CONSTRUCTION FUND

Legal Authorization.--Art. XII, Sec. 19, Constitution of the State of Florida

implementing legislation each biennium authorizing projects.

Requirements for participation.--A county board or county boards of contiguous

counties must have approval of the State Board to organize, establish and

operate an area vocational-technical center or acquire and operate a vocational-

technical school previously established.

Distribution plan.--$5,000,000. (Authorization for the two years, 1965-67,

is $8,000,000.) Support for this program is provided through a Constitutional

amendment effective January 1, 1964, which guarantees for fifty years the pro-

ceeds of revenues derived from the utilities gross receipts taxes. The State

Board has authority to issue bonds for which payment of principal and interest

is pledged from all or any part of the revenue derived from the utilities

gross receipts taxes. Funds derived from the utilities gross receipts taxes,

interest earnings, and proceeds of bonds pledging such funds for payment are

for capital outlay projects authorized by the Legislature for institutions of

higher learning, junior colleges and vocational-technical schools. The county

board of each county designated by the State Board for location of an area

vocational-technical center, not included as a part of the program of a junior


- 21 -







college, after formal request of the county board and approval of the State

Board and the State Budget Commission is allocated funds, not exceeding $500,000

for any one center, for providing capital outlay facilities and equipment.

Resolutions by each county board are necessary when two or more counties wish

to cooperate in the establishment of an area school. Any area vocational-

technical center to be established must comply with criteria established by

the State Board for Vocational Education and the law and such criteria must

not require more than 150 full-time equivalent students for establishing a new

vocational-technical training center.


PUBLIC SCHOOL DRIVER EDUCATION FUND

Legal Authorization.--Sec. 233.063, Florida Statutes

Requirements for oarticipation.--All secondary schools are required to provide

a course of study and instruction in the safe and lawful operation of a motor

vehicle, The course of study and the employment of instructors must be adminis-

tered in accordance with regulations of the State Board.

Distribution plan.--$1,782,585. Funds are distributed, within limits of the

appropriation, for driver education expenditures. Each county is entitled to

one driver education unit, or proportionate fraction, for courses in which

each of 125 pupils is provided a minimum of 30 hours of classroom instruction

and an average minimum of 6 hours actual driving experience exclusive of ob-

servation time in the practice driving vehicle.

For each driver education unit earned, the county is apportioned'for

teachers' salaries, an amount equal to the unit value provided in the founda-

tion program for salaries according to the rank and contract status of the in-

structor, or salary actually paid, whichever is smaller; and forcurrent ex-

pense, up to $700 per driver education unit. Funds computed on attendance data


- 22 -






for each semester are distributed to counties after the close of that semester

as soon as final reports have been submitted and approved.

If the cost of units requested exceeds the funds available, each unit

shall receive a pro rata share of available funds. The appropriation for this

purpose is made from the general revenue fund and the total amount expended may

not exceed the total amount collected from the 50-cents annual fee added for

this purpose to the driver's license fee. Any balance at the close of the

biennium reverts to the general revenue fund.


SCHOOL LUNCH SALARY SUPPLEMENT

Legal Authorization.--Sec. 236.75, Florida Statutes.

Requirements for participation.--Funds allocated are to be used by county boards

solely for the purpose of increasing the salary rate or rates for school level

school lunch employees over and above rates paid prior to July 1, 1965 in

school board operated and controlled, nonprofit, school lunch programs.

Distribution plan.--$1,435,446. Funds are distributed, within limits of the

appropriation, for school board,operated and controlled, nonprofit, school

lunch programs. The allotment for each county is the aggregate number of

"Type A" lunches served during the preceding month multiplied by one cent.

"Type A" lunch means a lunch which contains as a minimum: one-half pint of

milk; two ounces of protein-rich food; three-fourths cup fruits or vegetables;

a serving of bread and two teaspoons butter or margarine. By the 25th of each

month the State Superintendent computes the allotment for each county for the

preceding month and certifies the amount to the Comptroller. If funds appro-

priated are not sufficient to pay requirements in full, the available funds

are prorated.


- 23 -







STATE PERMANENT SCHOOL FUND

Legal Authorization.--Art. XII, Secs. 4, 5, and 7, Constitution of the State

of Florida.

RequiremenLs for participation.--Districts must operate public schools.

Distribution plan.--$1,100,000. This fund is the interest earned on invest-

ments of the principal of the State School Fund. It is distributed to local

school districts as a part of the State Foundation Program Fund and is not

separately distributed.


PROVISIONS FOR FEDERAL SCHOOL REVENUE


The State Board of Education must approve plans for cooperating with the

federal government in carrying out any phase of the educational program in

which it finds cooperation desirable and must provide for the proper adminis-

tration of funds apportioned to the State from federal appropriations. The

State Board is responsible for prescribing regulations covering all contracts

or agreements made with federal agencies for funds, services, commodities or

equipment by tax-supported schools or institutions and school systems under

its control or supervision. All funds accruing from contracts entered into

by a county board of public instruction and a federal agency, pursuant to

regulations of the State Board, must be accounted for as prescribed by the

State Board.

The State Superintendent is responsible for recommending ways of cooperating

with the federal government on any phase of the educational program In which

he feels cooperation desirable. It is his duty to recommend policies for

administering funds appropriated from federal sources and apportioned to the

State for any educational purpose, and to execute or provide for the execution

of all plans and policies approved by the State Board.


- 24 -






Local school systems receive funds from the federal government both

directly and through the State as a distribution agency. Federal school funds

received by local school systems may be administered by various agencies such

as the Department of Labor, Veterans Administration, Department of Interior,

Department of Health, Education and Welfare, Office of Economic Opportunity,

Department of Defense, and Department of Agriculture.

Some of the Federal Acts under which the local school systems receive

federal school revenue are:

National Defense Education Act of 1958, PL 85-864, as amended
Higher Education Facilities Act of 1963, PL 88-204
Manpower Development and Training Act of 1962, PL 87-415 as amended
Vocational Education Act of 1963--Morse-Perkins, PL 88-210
Vocational Education Act of 1946--George-Barden, PL 79-586 as amended
Vocational Education Act of 1917--Smith-Hughes, PL 64-647 as amended
Civil Defense Act, PL 81-920 as amended
Economic Opportunity Act of 1964, PL 88-452
Elementary and Secondary Education Act of 1965, PL 89-10
National School Lunch Act of 1946, PL 79-396 as amended
Veterans' Readjustment Assistance Act of 1952, PL 82-550 as amended
School Assistance (Construction) in Federally Affected Areas, PL 81-
815 as amended
School Assistance (Current Operation) in Federally Affected Areas,
PL 81-874 as amended
Civil Rights Act of 1964, PL 88-352
Federal Communications Act (ETV Facilities), PL 87-447


PROVISIONS FOR LOCAL SCHOOL REVENUE

PROPERTY ASSESSMENTS

Assessed valuations are established by county tax assessors who are elected

by popular vote in each county. The board of county commissioners in each

county serves as the board of tax equalization for the county with authority

to equalize individual assessment values fixed by the county tax assessor.

The State Comptroller examines county assessment rolls for disparities or

errors. State law requires all county tax assessors to assess all property

in such a manner as to secure a just valuation and establishes factors which


- 25 -






are to be considered in reaching such valuation. County tax assessors were

ordered by the State Comptroller, as a result of a State Supreme Court ruling,

to prepare 1966 assessment rolls based on 100 percent valuation.


MILLAGE LEVIES

Each county board of public instruction must, in accordance with the

Constitution, levy a minimum of three mills on the total non-exempt assessed

valuation of the county for support and maintenance of schools and is auth-

orized to levy up to ten mills. This is called the county current millage and

is levied by the county board without a vote of the people. The levy is usual-

ly made for general purposes but up to two of the ten mills may be set aside

as a special reserve earmarked for capital outlay purposes.

A 1965 Legislative act, effective January 1, 1966, requires that after the

assessment rolls have been prepared on the basis required by law (revaluation

based on 100 percent assessment) the millage to be levied must be reduced from

what it was in the preceding year proportionate to the increase of the general

level of assessed value over the preceding year. In the year in which the

reduction of millage is required, the county board may increase the reduced

millage by up to ten percent. The proposed budget and village increase must

be submitted to the State Comptroller for verification that the millage in-

crease does not exceed the ten percent increase allowed. (In the three coun-

ties with county budget commissions, established by special legislative acts,

this is submitted to the county budget commission instead of the State dbmp-

troller.) If emergency conditions exist which would prevent the county board

from meeting its legal obligations and duties the board may apply for addi-

tional millage of up to a five percent increase in millage over the initial

ten percent allowed, by following the procedure prescribed by law for creating

a county review commission.


- 26 -






In all years subsequent to the year in which the initial millage reduction

was applied, and if there has been no additional general level assessment in-

crease, the county board is authorized to increase each year's millage by ten

percent over the millage levied during the preceding year. If justified, the

additional five percent emergency millage can be requested each year.

The qualified electors who pay a tax on real or personal property in the

county vote biennially in the county-wide district to determine the district

current millage. This levy, which in accordance with the Constitution cannot

exceed ten mills, is on the total non-exempt assessed valuation of the county.

The 1965 legislation requiring the "roll-back" of county current millage

levied by the board does not affect the district current millage. Tax funds

from this levy are for the support and maintenance of schools, and augment the

county revenue described above. County school systems have no non-property

taxes,

District millage levies for debt service created by virtue of bond issues

are set by the county board under the advisory supervision of the State Super-

intendent according to need for servicing the issues. Millage levies for debt

service are unlimited by law; however, State Board regulations initially limit

such levies to six mills except with specific board approval. Millage levied

for debt service is in addition to the Constitutional 20-mill (10 county,

10 district) maximum for current school operation.



PROVISIONS FOR SCHOOL INDEBTEDNESS


INITIATING BOND ISSUES

The proposal for issuing bonds is initiated by a petition signed by not

less than 25 percent of duly qualified electors of a county who are freeholders.


- 27 -






This petition may be waived in counties of 25,000 population or more, where-

upon the county board of public instruction or the trustees or both bodies may

initiate the proposal for issuing bonds.


LIMITATIONS ON ISSUANCE OF BONDS

Serial bonds are required and they must be retired over a maximum of 20

years unless a longer period is specifically approved by the State Board.


LIMITATIONS ON DEBT

The Constitution permits the issuance of school bonds in amounts which,

together with existing school-bonded indebtedness, do not exceed 20 percent of

the non-exempt assessed valuation of the district, However, State Board regu-

lations limit the amount of school bonded indebtedness to 10 percent of the

non-exempt assessed valuation of the district except with specific approval of

the State Board,


VOTING REQUIREMENTS

Proposed bond issues must be approved in a special election. However,

such special bond election may be held at the same time and place as a general

election. A proposed bond issue is approved only when (a) a majority of all

qualified electors who are freeholders cast a ballot, and (b) when a majority

of the ballots cast are in favor of the issue.


APPROVAL AND SALE OF BONDS

All applications for bond issues are checked by the State Department of

Education prior to the validation proceedings for the bond issue to assure that

the debt limit will not be exceeded and that the schedule of maturities has been

properly prepared. Annual payments required for all indebtedness must be

approximately equal. The district must show that the amount proposed is needed


- 28 -






for the proposed project and cannot be provided in any other manner. The pro-

posal for a bond issue must be approved by the State Superintendent before the

county board approves any petition of the special tax school district for a

bond issue.

The State Department of Education, on request, provides assistance of an

advisory nature, on matters relating to the sale of such bonds. Bonds are

frequently sold on a yield basis, although a fixed interest basis is permitted

by law. Bonds need not be offered to a State agency. If the interest exceeds

2.99 percent, bonds are required to be callable after 10 years. Proceeds from

bond sales may be invested when their use is not immediately required. Any

interest earned on such investments must be used in the same way as the pro-

ceeds from sale of the bonds.


BOND RECORDS. TAX LEVIES. AND PAYMENTS

The county school board keeps all school district bond records, is res-

ponsible for repayment of the bonds, and is required to certify to the board

of county commissioners the necessary levies to retire the bonds.

Levies for debt service are in addition to the 20-mill Constitutional

limit on the non-exempt assessed valuation of taxable property for current

school expenditures. Such levies must be of sufficient amount to cover the

cost for debt service. The millage levy required to service all outstanding

bonds may not exceed six mills except with specific approval of the State

Board.


SHORT-TERM INDEBTEDNESS

By statute, county boards may borrow up to 80 percent of the revenue

anticipated from county or district taxes at a rate of interest not exceeding

6 percent per annum as a current loan repayable in the same fiscal year. If


- 29 -






at any time any current indebtedness is incurred which cannot be repaid during

the year because anticipated revenues are less than the amount budgeted, such

indebtedness becomes a prior claim to funds for the next year. In the event

the county tax roll is in litigation and the tax collector is prevented from

collecting taxes, the 80 percent restriction does not apply if the collection

of taxes is delayed beyond May 1. Under such conditions the county board also

has authority to borrow money at a rate not to exceed 6 percent per annum to

pay debt service necessary for the outstanding bonds at the times needed to

prevent the bonds or interest payments from being in default. The amount bor-

rowed is limited to the amount of the district interest and sinking fund tax

receipts included in the official budget or the amount necessary to meet such

obligations, whichever is lesser. Any money borrowed for payment of such

debt service must be repaid from the district interest and sinking fund.

Loans for capital outlay purposes (Section 237.27, Florida Statutes) may

be incurred for a period of one year only; however, any such obligation may be

extended from year to year with the consent of the lender for a period not to

exceed four years. The rate of interest on such loans may not exceed 6 percent

per annum. Such loans must be approved by the State Board and the amount of

such loans at any time may not exceed 25 percent of local tax revenues received

in the previous year. The State Board, by law, cannot approve more than two

such loans for any county during any one year. Funds required for payment of

such obligations maturing during the year are required by law to be budgeted

from current revenue during the period of the loan.


PROVISIONS FOR SCHOOL BUDGETS

BUDGET FORMS

Budget forms for all school systems are prescribed by the State Board and


- 30 -






.provided;by the Stateq ;Counties may, howeve-r, use any supplementary forms;.

they find desirable. The:.schol fiscal year in.all county school systems

covers the period from July 1 through June,30.:, .


LOCAL APPROVAL

School budgets are prepared by the county superintendent and submitted to

the county board on or before July 15. Before final approval can be made,

the county board must have a summary of the tentatively approved budget and

the proposed millage levies advertised. The advertisement of the budget must

include the date, before August 1, on which a public hearing will be held

concerning the tentatively approved budget. Tax levies for school purposes,

as certified by the county school boards, must be made by the board of county

commissioners provided they are within Constitutional limits. In three of

the 67 counties, approval of a county budget commission is required by local

legislative act but this is not necessary in the other counties. In counties

having a county budget commission, this body determines the tax levies for

school purposes which will be certified to the board of county commissioners.

The county commissioners consolidate all tax levies for all taxing agencies

within the county and certify all millages to the county tax collector.


STATE REVIEW AND APPROVAL. :

On -or before:August ,l of each year, each county's annual school budget is

required by law to be submitted to the State .Superintendent for approval. .The

State Board prescribes all necessary regulations to guide.the State Superin-

tendent in .examining budgets submitted by the county boards. The State Super-

intendent has authority to require budgets toberevised only when ;they have

notbeen correctly prepared; that;, is ,,when the proper forms have .not been used,

the estimates lare incorrectc, budgets are out of balance, proposed expenditures


- :31 -






are illegal, or when tax levies proposed are not adequate to assure the proper

maintenance and support of the public schools as prescribed by law.

If the tax levy proposed is not adequate, the State Superintendent certi-

fies the levy which is required, provided such levy does not exceed ten mills

which is the maximum authorized by the Constitution, for the county tax levy

to the county board. The county board must amend its proposed budget and

require the proper levy to be made in accordance with the direction of the

State Superintendent. The State Superintendent may'recommend additional

changes in budgets but has no authority to require such changes except where

expenditures of funds received from State sources are concerned. Severe

penalties are prescribed for the county board officials who authorize expendi-

tures exceeding the appropriations in the official budget or who authorize

illegal expenditures of public school funds.



PROVISIONS FOR SCHOOL AUDITS

The State Auditing Department is responsible for making an annual post-

audit of each county school system. Audits generally are made after the close

of the fiscal year. There is no charge made against the school system for the

audit, A copy of the audit report is submitted to the Governor, the Legis-

lative Appropriations and Auditing Committee, the County Superintendent of

Public Instruction, the County Board of Public Instruction, the State Comp-

troller and the State Superintendent of Public Instruction. The State Auditor

is required to report any instances of shortages, defalcations and irregular-

ities dis6oised by the audit to the Governor, the Legislative Appropriations

and Auditihn' Committee and the State Comptroller. It is the duty of the

Comptroller to adjust and settle, or cause to be adjusted and settled, all

accounts 'and claims which the proper county authorities have failed to adjust


- 32 -







and settle. In some cases an account or claim may be certified by the Comp-

troller to the Attorney General to be prosecuted by him. Local school officials

are subject to removal from office by the Governor for violation of the law

and are personally liable for any amounts improperly expended.


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