Summary

Summary of Attestation Examination

Except for material noncompliance involving students reported in English for Speakers of Other Languages (ESOL), as discussed below, the Volusia County District School Board complied, in all material respects, with State requirements regarding the determination and reporting of full-time equivalent (FTE) students under the Florida Education Finance Program (FEFP) and the number of students transported for the fiscal year ended June 30, 2007.

• We noted exceptions involving 130 of the 675 students in our sample for ESOL.  These exceptions involved reporting errors or records that were not properly and accurately prepared or were missing and could not be located.

Noncompliance related to FTE resulted in 83 findings.  The resulting audit adjustments to the District's reported, unweighted FTE totaled to a negative 2.8066, but have a potential impact on the District's weighted FTE of a negative 90.5383.  Noncompliance related to student transportation resulted in seven findings and a net audit adjustment of a negative one student.

Weighted FTE adjustments are presented in our report for illustrative purposes only.  They do not take special program caps and allocation factors into account and are not intended to indicate the weighted FTE used to compute the dollar value of audit adjustments, which is the responsibility of the Department of Education (DOE).   However, the gross dollar effect of our FTE audit adjustments may be estimated by multiplying the net weighted FTE audit adjustment by the base student allocation amount.  For the Volusia County District School Board, the estimated gross dollar effect of our FTE audit adjustments is a negative $360,488 (negative 90.5383 times $3,981.61).

We have not presented an estimate of the potential dollar effect of our student transportation audit adjustments because there is no equivalent method for making such an estimate.

The ultimate resolution of our FTE and student transportation audit adjustments and the computation of their financial impact is the responsibility of DOE.

School District of Volusia County

The District was established pursuant to Section 1001.30, Florida Statutes, to provide public educational services for the residents of Volusia County.  Those services are provided primarily to students attending kindergarten through high school, but also to adults seeking vocational-type training.  The District is part of the State system of public education under the general direction and control of the State Board of Education.  The geographic boundaries of the District are those of Volusia County.  The governing body of the District is the District School Board, which is composed of five elected members.  The executive officer of the Board is the appointed Superintendent of Schools.  For the fiscal year ended June 30, 2007, the District operated 94 schools, reported 65,357.48 unweighted, full-time equivalent (FTE) students, and received approximately $151 million in State funding for those FTE.

Florida Education Finance Program

Florida school districts receive State funding through the Florida Education Finance Program (FEFP), which was established by the Florida Legislature in 1973.  It is the intent of the law "to guarantee to each student in the Florida public school system the availability of programs and services appropriate to his educational needs which are substantially equal to those available to any similar student notwithstanding geographic differences and varying local economic factors."  To provide equalization of educational opportunity in Florida, the FEFP formula recognizes (1) varying local property tax bases, (2) varying program cost factors, (3) district cost differentials, and (4) differences in per student cost for equivalent educational programs due to sparsity and dispersion of student population.  The funding provided by FEFP is based upon the numbers of individual students participating in particular educational programs.  A numerical value is assigned to each student according to the student's hours and days of attendance in those programs.  The individual student thus becomes equated to a numerical value known as an unweighted FTE (full-time equivalent student).  For example, one student would be reported as one FTE if the student was enrolled in six classes per day at 50 minutes per class for the full 180-day school year (i.e., six classes at 50 minutes each per day is five hours of class a day or 25 hours per week, which equals one FTE).

Student Transportation

Any student who is transported by the District must meet one or more of the following conditions in order to be eligible for State transportation funding:  live two or more miles from school, be physically handicapped, be a Vocational or Exceptional student who is transported from one school center to another where appropriate programs are provided, or meet the criteria for hazardous walking specified in Section 1006.23(4), Florida Statutes.  The District received approximately $12 million in State transportation funding.

The Superintendent's written response to the audit findings is included in the audit report.