Slide 1 – Title Page; An Inside Look at FTE and Student Projections
Notes: An inside look at FTE and student projection from a school district view.  The intent is to provide information of the basic cost driver in the Florida Education Finance Program knows as (FEFP) which is student enrollment.

Slide 2 - Full-Time Equivalent (FTE)
Language: 
•	Funding mechanism
•	Factors that impact FTE
•	Discussion of how it works
Notes: How are funds allocated to Florida school districts?   A large portion of revenue received by Florida school districts results from student counts.

Slide 3 – FTE General Information
Language:
•	Funds are allocated based on actual student enrollment
•	The FEFP uses a unit of measure for each student called full-time equivalent (FTE)
•	Each student is enrolled in one or more of seven programs
•	Each program has an associated cost factor
•	The cost factor reflects the relative cost of serving students in each program
Notes: State funds are allocated to school districts based on actual student attendance and/or enrollment.  The Florida Education Finance Program uses a unit of measure for each student which is known as an FTE.  FTE stands for full-time equivalent.

Slide 4 – FTE General Information Cont.
Language:
•	FTE is based on 180-day school year
•	5 hours per day or 1,500 minutes per week
•	Hourly equivalent for K-3 grade is 720 instructional hours
•	Hourly equivalent for 4-12 grade is 900 instructional hours
•	A typical class that meets for 250 minutes per week is worth 0.1668 FTE
•	Surveys are taken twice during the school year (October and February) and two during the summer (July and June)
Notes: Students must be in attendance during “date certain” survey week in October known as Survey 2 and in Feb known as survey 3 in order to be counted.  Each count is worth a .50 of an FTE.  If a student leaves before the “date certain” survey week or comes in after the “date certain” survey week during either of the counts, the student will not be included and therefore the district will not receive funding.  We receive funding for 180 school days.  In grades K-3 we received funding for 720 instructional hours and grades 4-12, we receive funding for 900 instructional hours.  Districts may report additional minutes per day or week but will only receive funding for the maximum instructional hours.  

Slide 5 – Base Student Allocation Compare
Chart:
The chart is organized as such:
•	Grades – Basic Ed (K-12) | Program (101, 111, 102, 112, 103, 113) 
o	07-08 Budget 
•	Weight: 1.048, 1.000, 1.066
•	Amount: $4,325, $4,127, $4,400
o	07-08 Final
•	Weight: 1.048, 1.000, 1.066
•	Amount: $4,238, $4,044, $4,311
o	14-15 Budget
•	Weight: 1.126, 1.000, 1.004
•	Amount: $4,496. $3,993, $4,009
•	Special (ESOL, ESE, ESE, Career) | Program (130, 254, 255, 300)
o	07-08 Budget
•	Weight: 1.200. 3.625, 5.062, 1.119
•	Amount: $4,953, $14,961, $20,892, $4,618
o	07-08 Final
•	Weight: 1.200, 3.625, 5.062, 1.119
•	Amount: $4,853, $14,660, $20,472, $4,526
o	14-15 Budget
•	Weight: 1.147, 3.548, 5.104, 1.004
•	Amount: $4,580, $14,167, $20,381, $4,009
Language: 
2007-2008 Budget BSA = $4,163.47 and Cost Differential = 0.9913
2007-2008 Final BSA = $4,079.74 and Cost Differential = 0.9913
2014-2015 Budget BSA = $4,031.77 and Cost Differential = 0.9904
Notes: Each student is assigned a program and each program has an associated cost factor.  The state approved cost factor for each program along with the cost differential, this varies by county, are assigned to each student.  Please remember each student earns different revenues based on the program and grade level.
Slide 6 – FTE Projections Annual Timeline
Chart:
The chart is organized in a timeline as such:
1.	FTE center
2.	February FTE Projections
3.	March/April Teacher Allocations
4.	Fall Monitoring & Reporting
5.	December FTE Projections
Notes: How do districts project enrollment for the next school year and what is the timeline? The process starts right after Survey 2 in (October), your FTE or projection committee meets many times to work towards the December deadline for student projections.  In December once school districts turn in their projections to the Department of Education, these numbers are used to start building the state wide budget for the upcoming school year.  Everything from the Governor’s office down to the House and Senate budget is built off of these numbers.

Slide 7 – FTE Projections
Language: 
•	Required to submit to DOE every December
•	Projects overall FTE for the next school year
•	Planning, other departments, CFO and Superintendent’s staff work together to formulate a projection
•	This sets Budget enrollment workload for the coming year  
•	Projections includes charter schools, McKay scholarships, and virtual school enrollment
Notes: There are many tools available to start the projections for the next school year, but the most important one is reviewing prior year FTE enrollment history by grade level and programs.  You also need to stay on top of what is going on in your community such as new housing developments, new companies moving to your county, population growth, building permits, approval of new charter schools and/or opening of new schools (both public and private). DOE reviews the information and will make adjustments to the information submitted by each district.  The FTE Enrollment Estimating Conference reviews the information, makes adjustments, and establishes the state-wide enrollment for the upcoming school year.  The FTE Enrollment Estimating Conference team is made up of staff from the House, Senate and Governor’s Office.  

Slide 8 – Student and Program Projection
Language: 
•	Required to submit to DOE every December
•	Projects overall FTE for the next school year
•	Planning, other departments, CFO and Superintendent’s staff work together to formulate a projection
•	This sets Budget enrollment workload for the coming year  
•	Projections includes charter schools, Mckay scholarships, and virtual school enrollment
Notes: In February we begin projecting the number of students by grade level and programs for the next school year for each school.  This process sets the total number of instructional units needed.  Please keep in mind that charter school enrollments, McKay scholarships, in-house virtual programs and Florida virtual enrollments will impact your final allocations.

Slide 9 – FTE vs ADM Projections
Chart:
The following chart is organized as follows:
Examples of FTE vs ADM Projections are compared with Elementary schools, Middle Schools, High Schools, Charter schools and Virtual Schools
Notes: As the Finance Officer reviews all of the numbers, an additional item to focus on are the requests being made by school administrators and principals.  What may seem as a simple request from one school for an additional 20 students can quickly expand to other requests for the same type of growth.  Hence, the numbers continue to grow.  Your review must be thoughtful and consistent.  Remember we always need to go back to the student projection numbers reported in December.  The effect of a student increase may lead to a larger or over exaggerated picture of the budget.  An increase in students equal an increase in revenue which equals an increase in expectations.  This during negotiations may result in a distorted financial picture.  If the FTE numbers do not come to fruition, the revenue and expenditures are over estimated, over promised, and over spent.   Please note, we can say yes to anything our schools and principals wants, we just cannot say yes to everything.  Always remember that student enrollment will always be higher than FTE. 

Slide 10 – Monitoring & Reporting
Language: 
•	Required to submit to DOE every December
•	Projects overall FTE for the next school year
•	Planning, other departments, CFO and Superintendent’s staff work together to formulate a projection
•	This sets Budget enrollment workload for the coming year  
•	Projections includes charter schools, Mckay scholarships, and virtual school enrollment
Notes: Once school starts, it is very important to monitor enrollment.  Student counts should be taken on the 1, 5, 10 and 20 day.  This will allow you to adjust your allocations and resources as needed in case your projected enrollment is not as planned.

Slide 11 – FTE Recalibration
 Language:
•	Required to submit to DOE every December
•	Projects overall FTE for the next school year
•	Planning, other departments, CFO and Superintendent’s staff work together to formulate a projection
•	This sets Budget enrollment workload for the coming year  
•	Projections includes charter schools, McKay scholarships, and virtual school enrollment
Notes: FTE funding was capped at 1.0 FTE per student beginning with the 2013-14 school year, this is known as FTE recalibration.  School districts report all FTE instructional minutes for each student regardless of the 1.0 FTE cap. DOE combines all FTE reported using a common student identifier. The Department will then recalibrate all reported FTE for each student to 1.0 FTE.

Slide 12 – Elementary Recalibration Example
Chart:
The chart is organized by the school district comparing the total minutes for an elementary aged-student and how much the district earned in FTE and FTE for the Virtual program.
Notes: Under the old method, school district reported 2,085 minutes for this student.  The district earned .94 FTE and the Virtual program .15 FTE for a total FTE of 1.09.
Under recalibration, the District earns .8624 FTE and the Virtual programs .1376 FTE for a total of 1.0 FTE

Slide 13 – Middle Recalibration Example
Chart:
The chart is organized by the school district comparing the total minutes for a middle school aged-student and how much the district earned in FTE and virtual program.
Notes: Under the old method, school district reported 2,085 minutes for this student.  The district earned .94 FTE and the Virtual program .15 FTE for a total FTE of 1.09.
Under recalibration, the District earns .8624 FTE and the Virtual programs .1376 FTE for a total of 1.0 FTE

Slide 14 – High Recalibration Example
Chart:
The chart is organized by the school district comparing the total minutes for a high school aged-student and how much the district earned in FTE and virtual program.
Notes: Under the old method, school district reported 2,085 minutes for this student.  The district earned .94 FTE and the Virtual program .15 FTE for a total FTE of 1.09.
Under recalibration, the District earns .8624 FTE and the Virtual programs .1376 FTE for a total of 1.0 FTE

Slide 15 – Virtual Education Planning
Language: 
•	Florida Statute revisions in 2009-2010
•	High School Requirement revisions
Notes: Florida statutes required districts to launch full and part time virtual programs beginning with the 2009-2010 school year. 
A high school graduation requirement of one online course was added and the class of 2015 is the first cohort to have this requirement.

Slide 16 – Virtual Enrollment Trend
Chart:
The chart compares the District Virtual Program vs FLVS enrollment between 2013-14 and 2014-15.
Notes: This slide represents the virtual enrollment trends for one year to the next.  As you can see, the numbers have increased significantly from the 2013-14 school year to the 2014-15 school year.  As the interest and uniqueness of this program grows, it gives our parents and students an additional instructional “choice” option.
The module included information about enrollment planning for budget purposes and the sustained delivery of educational programs to students.  It is important to emphasize the importance of accurate and timely enrollment data for budget planning purposes.