Florida Senate - 2019              PROPOSED COMMITTEE SUBSTITUTE
       Bill No. CS for SB 1198
       Proposed Committee Substitute by the Committee on Appropriations
       (Appropriations Subcommittee on Education)
    1                        A bill to be entitled                      
    2         An act relating to school board fiscal transparency;
    3         amending s. 1001.39, F.S.; revising a requirement
    4         relating to the authorization of a district school
    5         member to be reimbursed for travel expenses; amending
    6         s. 1002.33, F.S.; expanding provisions with which
    7         charter schools are required to comply; amending s.
    8         1010.20, F.S.; revising requirements for school
    9         districts’ reports to the Department of Education on
   10         certain costs; amending s. 1011.035, F.S.; revising
   11         the requirements for data and information that
   12         district school boards must post on their respective
   13         websites; amending s. 1011.051, F.S.; deleting a
   14         requirement that superintendents reduce certain
   15         expenditures under specified circumstances; providing
   16         an effective date.
   18  Be It Enacted by the Legislature of the State of Florida:
   20         Section 1. Subsection (1) of section 1001.39, Florida
   21  Statutes, as amended by section 5 of chapter 2018-5, Laws of
   22  Florida, is amended to read:
   23         1001.39 District school board members; travel expenses.—
   24         (1) In addition to the salary provided in s. 1001.395, each
   25  member of a district school board shall be allowed, from the
   26  district school fund, reimbursement of travel expenses as
   27  authorized in s. 112.061, provided that any travel outside the
   28  state district that exceeds $500 requires prior approval by the
   29  district school board to confirm that such travel is for
   30  official business of the school district and complies with rules
   31  of the State Board of Education. Any request for travel outside
   32  the state must include an itemized list detailing all
   33  anticipated travel expenses, including, but not limited to, the
   34  anticipated costs of all means of travel, lodging, and
   35  subsistence. Immediately preceding a request, the public must
   36  have an opportunity to speak on the specific travel agenda item.
   37         Section 2. Subsection (16) of section 1002.33, Florida
   38  Statutes, is amended to read:
   39         1002.33 Charter schools.—
   40         (16) EXEMPTION FROM STATUTES.—
   41         (a) A charter school shall operate in accordance with its
   42  charter and shall be exempt from all statutes in chapters 1000
   43  1013. However, a charter school shall be in compliance with the
   44  following statutes in chapters 1000-1013:
   45         1. Those statutes specifically applying to charter schools,
   46  including this section.
   47         2. Those statutes pertaining to the student assessment
   48  program and school grading system.
   49         3. Those statutes pertaining to the provision of services
   50  to students with disabilities.
   51         4. Those statutes pertaining to civil rights, including s.
   52  1000.05, relating to discrimination.
   53         5. Those statutes pertaining to student health, safety, and
   54  welfare.
   55         (b) Additionally, a charter school shall be in compliance
   56  with the following statutes:
   57         1. Section 286.011, relating to public meetings and
   58  records, public inspection, and criminal and civil penalties.
   59         2. Chapter 119, relating to public records.
   60         3. Section 1003.03, relating to the maximum class size,
   61  except that the calculation for compliance pursuant to s.
   62  1003.03 shall be the average at the school level.
   63         4. Section 1012.22(1)(c), relating to compensation and
   64  salary schedules.
   65         5. Section 1012.33(5), relating to workforce reductions.
   66         6. Section 1012.335, relating to contracts with
   67  instructional personnel hired on or after July 1, 2011.
   68         7. Section 1012.34, relating to the substantive
   69  requirements for performance evaluations for instructional
   70  personnel and school administrators.
   71         8.Section 1010.20, relating to cost accounting and
   72  reporting for school districts.
   73         9.Section 1011.035, relating to school district fiscal
   74  transparency.
   75         (c) For purposes of subparagraphs (b)4.-7.:
   76         1. The duties assigned to a district school superintendent
   77  apply to charter school administrative personnel, as defined in
   78  s. 1012.01(3)(a) and (b), and the charter school governing board
   79  shall designate at least one administrative person to be
   80  responsible for such duties.
   81         2. The duties assigned to a district school board apply to
   82  a charter school governing board.
   83         3. A charter school may hire instructional personnel and
   84  other employees on an at-will basis.
   85         4. Notwithstanding any provision to the contrary,
   86  instructional personnel and other employees on contract may be
   87  suspended or dismissed any time during the term of the contract
   88  without cause.
   89         Section 3. Subsection (2) of section 1010.20, Florida
   90  Statutes, as amended by section 8 of chapter 2018-5, Laws of
   91  Florida, is amended to read:
   92         1010.20 Cost accounting and reporting for school
   93  districts.—
   94         (2) COST REPORTING.—
   95         (a) Each district shall report on a district-aggregate
   96  basis expenditures for inservice training pursuant to s.
   97  1011.62(3) and for categorical programs as provided in s.
   98  1011.62(6).
   99         (b) Each district shall report to the department on a
  100  school-by-school and on a district-aggregate an aggregate
  101  district basis all of the following expenditures for:
  102         1. Expenditures for each program funded in s.
  103  1011.62(1)(c).
  104         2. Total operating costs provided in “School District
  105  Program Cost Reports,” by category as reported pursuant to s.
  106  1010.215(4)(a) and (b), including subtotals for direct and
  107  indirect costs, total school costs, and total program costs s.
  108  1010.215.
  109         3. Total costs Expenditures for classroom instruction as
  110  defined pursuant to the calculation in s. 1010.215(4)(b)1. and
  111  2. and as provided in “School District Program Cost Reports.”
  112         (c) The department shall:
  113         1. Categorize all public schools and districts into
  114  appropriate groups based primarily on average full-time
  115  equivalent student enrollment as reported on the most recent
  116  student membership survey under s. 1011.62 and may categorize
  117  schools by school type, age of facility, and any other category
  118  that equalizes cost comparability and in state board rule to
  119  determine groups of peer schools and districts.
  120         2. Annually calculate for each public school, district, and
  121  for the entire state, the percentage of total costs for
  122  classroom instruction expenditures to total operating costs as
  123  provided expenditures reported in subparagraphs (b)2. and 3. For
  124  schools, this means school direct classroom instruction costs
  125  plus instructional support costs divided by total school costs.
  126  For school districts, this means total direct costs plus total
  127  school and district instructional support costs divided by total
  128  program costs. The results must shall be categorized pursuant to
  129  this paragraph.
  130         3. Annually calculate for all public schools, districts,
  131  and the state, the average percentage of total direct school
  132  costs classroom expenditures to total school costs operating
  133  expenditures reported in subparagraphs (b)2. and 3. The results
  134  shall be categorized pursuant to this paragraph.
  135         3.4. Develop a web-based fiscal transparency tool that
  136  combines and compares academic achievement and the percentage of
  137  funds spent on classroom instruction for all identifies public
  138  schools and districts that produce high academic achievement
  139  based on the calculations the ratio of classroom instruction
  140  expenditures to total expenditures. The fiscal transparency tool
  141  shall combine the data calculated pursuant to this paragraph and
  142  with the student performance measurements calculated pursuant to
  143  s. 1012.34(7) to determine the financial efficiency of each
  144  public school and district. The results shall be displayed in an
  145  easy to use format that enables the user to compare performance
  146  among public schools and districts.
  147         (d) The Commissioner of Education shall present to the
  148  Legislature, prior to the opening of the regular session each
  149  year, a district-by-district report of the costs expenditures
  150  reported pursuant to paragraphs (a) and (b). The report shall
  151  include total costs expenditures, a detailed analysis showing
  152  costs expenditures for each program, and such other data as may
  153  be useful for management of the education system. The
  154  Commissioner of Education shall also compute cost factors
  155  relative to the base student allocation for each funded program
  156  in s. 1011.62(1)(c).
  157         Section 4. Subsection (2) of section 1011.035, Florida
  158  Statutes, as amended by section 12 of chapter 2018-5, Laws of
  159  Florida, is amended to read:
  160         1011.035 School district fiscal transparency.—
  161         (2) Each district school board shall post on its website a
  162  plain language version of each proposed, tentative, and official
  163  budget which describes each budget item in terms that are easily
  164  understandable to the public and, in addition, includes:
  165         (a) Graphical representations, for each public school
  166  within the district and for the school district, as appropriate,
  167  of the following:
  168         (a)1.Summary Financial efficiency information calculated
  169  pursuant to s. 1010.20 with a link to the web-based fiscal
  170  transparency tool developed by the department data.
  171         (b)2. Fiscal trend information for the previous 3 years on:
  172         1.a. The ratio of full-time equivalent students to full
  173  time equivalent instructional personnel, as defined in s.
  174  1010.215.
  175         2.b. The ratio of full-time equivalent students to full
  176  time equivalent administrative personnel, as defined in s.
  177  1010.215.
  178         3.c. The total operating expenditures, as calculated
  179  pursuant to s. 1010.20(2), per full-time equivalent student.
  180         4.d. The total instructional expenditures, as calculated
  181  pursuant to s. 1010.20(3), per full-time equivalent student.
  182         5.e. The general administrative expenditures as a
  183  percentage of total budget, which is the inverse of total costs
  184  for classroom instruction as a percentage of total operating
  185  costs calculated in s. 1010.20.
  186         6.f. The rate of change in the general fund’s ending fund
  187  balance not classified as restricted, expressed as the financial
  188  condition ratio, which is the fund balance as a percentage of
  189  total general fund revenues.
  190         (b) A link to the web-based fiscal transparency tool
  191  developed by the department pursuant to s. 1010.20 to enable
  192  taxpayers to evaluate the financial efficiency of the school
  193  district and compare the financial efficiency of the school
  194  district with other similarly situated school districts.
  196  This information must be prominently posted on the school
  197  district’s website in a manner that is readily accessible to the
  198  public.
  199         Section 5. Subsection (1) of section 1011.051, Florida
  200  Statutes, as amended by section 13 of chapter 2018-5, Laws of
  201  Florida, is amended to read:
  202         1011.051 Guidelines for general funds.—The district school
  203  board shall maintain a general fund ending fund balance that is
  204  sufficient to address normal contingencies.
  205         (1) If at any time the portion of the general fund’s ending
  206  fund balance not classified as restricted, committed, or
  207  nonspendable in the district’s approved operating budget is
  208  projected to fall below 3 percent of projected general fund
  209  revenues during the current fiscal year, the superintendent
  210  shall provide written notification to the district school board
  211  and the Commissioner of Education. If such financial condition
  212  exists for 2 consecutive fiscal years, the superintendent shall
  213  reduce the district’s administration expenditures reported
  214  pursuant to s. 1010.215(4)(a) in proportion to the reduction in
  215  the general fund’s ending balance or the reduction in student
  216  enrollment, whichever is greater.
  217         Section 6. This act shall take effect July 1, 2019.