Summary

Pursuant to the provisions of Section 4, Chapter 2000-171, Laws of Florida, we performed an analysis of the funding associated with the transfer of the criminal justice training programs from the Leon County School District and the St. Johns County School District to the Tallahassee Community College and the St. Johns River Community College, respectively. We found that:

• The funds allocated to the community colleges’ base appropriation were less than the amounts associated with the programs under the formula for calculating Workforce Development Education Fund appropriations. The differences for the two-year period totaled $461,404 ($227,963 for 1999-2000 and $233,441 for 2000-2001) for Tallahassee Community College and $175,832 ($78,664 for 1999-2000 and $97,168 for 2000-2001) for St. Johns River Community College.

• Section 4, Chapter 2000-171, Laws of Florida, does not specify the source of funds that the Florida Department of Education is to use to shift funds to the community colleges to address differences determined by our analysis. Additionally, the law is unclear as to whether the prior year appropriation can be adjusted, and to what extent, if any, the calculations made by the Florida Department of Education under the provisions of Section 240.384(6)(b), Florida Statutes, are superseded. We also noted that Section 4, Chapter 2000-171, Laws of Florida, which directs the Auditor General to perform this analysis, is repealed on the same date that it becomes law. These issues will need to be resolved before any funds can be shifted.

• The Florida Department of Education should review Section 236.081(7), Florida Statutes, to determine if changes should be recommended to the Legislature to address circumstances in which a transfer involves programs funded by Workforce Development Education Funds.