Summary

The Legislature provides funding through a categorical appropriation for school districts to use in purchasing instructional materials for students in grades K-12. This funding, which totaled $173,667,113 for fiscal year 2000-2001, is allocated to the individual school districts based on reported numbers of full-time equivalent students in each district. Our audit included a survey of 434 teachers in 15 districts to assess the status of instructional materials in the classrooms. The results of our survey are as follows:

The quantity of instructional materials available in the classrooms was generally adequate.

The content of instructional materials was considered deficient by the teachers for 11 percent of the materials. These materials were, in many instances, used in courses that have not been through the adoption cycle since the implementation of the Sunshine State Standards.

The age of instructional materials in use is a significant concern for several districts.

Our audit findings are as follows:

Procedures could be enhanced in some districts to ensure instructional materials are purchased in a timely manner consistent with the Statewide adoption cycle for instructional materials.

Additional guidance is needed to school districts from the Florida Department of Education (Department) to ensure effective communication is made to parents regarding the manner and use of instructional materials.

Improvements are needed in the school districts’ reporting to the Department the use of instructional materials.

The Commissioner of Education's response, in its entirety, may be viewed on the Auditor General Web site.