Use of Lottery Proceeds. Use of Lottery Proceeds
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- Aileen Hicks
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1 8 Conclusion Use of Lottery Proceeds In general, the district spends lottery proceeds for purposes that enhance education. The district should enhance its processes for educating and informing the School Advisory Councils of available funds and also communicate how lottery proceeds are spent on a quarterly basis. Conclusion The Lake County School District is using three of the five best practices for the use of lottery proceeds received from the State. The district has processes that provide information on the expenditure of lottery proceeds to school board members and school advisory committees. District staff should enhance its procedures for communicating to school advisory committee members their duties and responsibilities, the budgetary proceeds available to them, and the acceptable uses of lottery proceeds. Finally, the district should communicate to the interested stakeholders in the community how lottery proceeds have been used to enhance the educational process. Overall, ValienteHernandez P.A. found that: Use of Lottery Proceeds In general, the district spends lottery money for purposes that enhance education. (Page 8-3) The district uses lottery money consistent with its definition of enhancement. (Page 8-5) The district allocates lottery proceeds to school advisory councils as required by law; however, processes for communicating financial information and appropriate uses of the proceeds should be enhanced. (Page 8-7) The district accounts for the use of lottery money in an acceptable manner. (Page 8-13) Although the district annually evaluates and reports the extent to which expenditures of lottery proceeds have enhanced student education, it should provide for the required quarterly financial reporting of lottery expenditures to the public. (Page 8-13) Fiscal Impact of Recommendations The recommendations can be implemented with existing resources. Background Background Each fiscal year, at least 38% of the gross revenue from the sale of lottery tickets and other earned revenue, excluding application processing fees, is deposited in the Educational Enhancement Trust Fund, ValienteHernandez P.A. 8-1
2 which is administered by the Florida Department of Education (FDOE). The Florida Legislature apportions moneys in the trust fund among public schools, community colleges, and universities. These proceeds are allocated to school districts by prorating each district s base funding to the amount of the appropriation. Although there was an increase in lottery proceeds between Fiscal Years and , annual lottery proceeds received by the district have decreased significantly from the level received by the district during the fiscal year. This decrease in lottery funding is illustrated in Exhibit 8-1. Exhibit 8-1 Lottery Proceeds Received by the District $5,691,478 $4,958,465 $4,898,989 $4,554,074 Lottery Proceeds $1,992,599 $1,845,834 $2,149, Fiscal Year Source: OPPAGA. Using the fiscal year as the base, the district s lottery funding has decreased 62.22% during the seven- (7) year period ending with the Fiscal Year All school districts have experienced similar decreases in lottery funding. The decreases result primarily from the implementation of other programs (i.e. Bright Futures College Scholarship). Also, there has been a decline in the amount of instant game ticket sales since the fiscal year. During the fiscal year, these sales reached an all time high of $707,424,000. During the fiscal year, instant game ticket sales totaled $645,256,000. School District Lottery Fund Expenditures Each year the General Appropriations Act has consistently required each district to establish policies and procedures that define enhancement and the types of expenditures that are considered consistent with that definition. Each district is also required to use a unique fund source code to account for the receipt and expenditure of all lottery monies. Each district s expenditures are to be reported to the DOE within 60 days following the end of the fiscal year. Each school district is also required, on a quarterly basis, to make available to the public and to distribute in an easy-to-understand format, a report on the expenditures of lottery proceeds. 8-2 ValienteHernandez P.A.
3 School Advisory Council Lottery Fund Expenditures Use of Lottery Proceeds The law requires that a portion of the lottery proceeds be allocated to the school advisory council (SAC) at each school. As shown in Exhibit 8-4, during the fiscal year, $288,542 in lottery proceeds was distributed to schools for the 28,854 full time equivalent (FTE) students in the district. Each school received $10 per unweighted full-time equivalent (UFTE) student, as required by law. Allocations to schools ranged from $40 for an exceptional student education (ESE) center with four UFTE, to $21,802 for a high school with 2,180 UFTE. The General Appropriations Act provides that funding for use by the SACs should be allocated directly to the councils, should be clearly earmarked for their use, and not be subject to override by the principal or interim approvals by school district staff. A portion of the money should be used for implementing the school improvement plan, which must be based on the needs of the school. The results of our interviews, reviews of district financial reports, and responses of SAC members to our surveys, indicate that the district has complied with the provisions of the General Appropriations Act. Methodology Methodology ValienteHernandez P.A. conducted four site visits and interviewed the Finance Director and Assistant Finance Director to develop findings related to the best financial management practices for the use of lottery proceeds. Information on the usage of lottery proceeds by the School Advisory Councils (SACs) was obtained from the Curriculum and Instruction department. To receive program input, ValienteHernandez P.A. surveyed the board members, district staff, school principals, teachers, SACs, and parents. The questions varied depending on the group surveyed and the results have been incorporated in this chapter where applicable. Issues identified through interviews, site observations, and survey results were used to obtain comparable information for the usage of lottery proceeds in the six peer districts of Alachua, Charlotte, Okaloosa, Osceola, St. Johns, and Santa Rosa. Findings and Recommendations Use of Lottery Proceeds Goal A: The district uses lottery proceeds to enhance educational programs. 1 In general, the district spends lottery money for purposes that enhance education. According to the General Appropriations Act, a school district must establish policies and procedures to define enhancement; ValienteHernandez P.A. 8-3
4 identify the types of expenditures that are consistent with its definition; and provide the Department of Education with a copy of all procedures that relate to the use of enhancement proceeds. The definition contained in the district s policy manual states: The School Board shall annually identify those enhancement expenditures, which are appropriated from the Educational Enhancement Trust Fund. The Superintendent or designee shall annually transmit to the Florida Department of Education any School Board rule(s) and District procedures relating to enhancement expenditures from the Fund. Expenditures from the Fund shall be consistent with the General Appropriations Act. The definition of enhancement that the district has used each year since 1993 and has recorded with the Florida Department of Education is as follows: Enhancement is defined as the expenditure of the District Discretionary Lottery proceeds for the following: for programs which were previously funded through state categorical funds or through state grants; to supplement partially funded state categorical program dollars; to fund the extended school day; and to develop and implement school improvement plans. As shown in Exhibit 8-2, the district s definition of enhancement is consistent with its peers. Exhibit 8-2 Enhancement as Defined by Lake County and Its Peer Districts School District Definition of Educational Enhancement Lake Enhancement is defined as the expenditure of the district discretionary lottery dollars for the following: for programs previously funded through state categorical funds or through state grants; to supplement partially funded state categorical program dollars; to fund the extended school day; and to develop and implement school improvement plans. Alachua To continue to develop and implement school improvement plans and to maintain programs previously funded through state categorical funds or state grants. Charlotte Enhancements shall be defined as new or existing programs or procedures to enhance the educational outcomes of K-12 students. Expenditures of Instructional Services, Instruction and Curriculum Development Services, and Instructional Staff Training Services shall be consistent with that definition. Okaloosa Enhancement is defined for the purposes of appropriating District Discretionary Lottery Proceeds allocated by the Legislature as expenditures for the following: to fully fund programs previously funded through state categorical means; 8-4 ValienteHernandez P.A.
5 School District Definition of Educational Enhancement to supplement partially funded categorical programs; to maintain employee salaries and benefits; to develop and implement school improvement plans as required by the Accountability Law ; and to enhance existing programs by providing personnel and supply needs. Osceola Enhancement is defined as the expenditure of the District Discretionary Lottery Dollars for the following purposes: to continue programs previously funded through state categorical funds; to supplement partially funded state categorical program dollars; to develop and implement school and district improvement plans; to provide elementary classroom teacher aides: to provide guidance counselors and deans; to provide start up supplies, books and equipment for new facilities and programs; to provide matching funds to schools; to provide school resource officers; and to provide school data entry clerks. Santa Rosa Enhancement is defined as the expenditure of the district discretionary lottery dollars for the following: for programs previously funded through state categorical funds; to supplement partially funded state categorical program dollars; to enhance existing programs by providing cultural enrichment activities, sponsoring academic competitions, funding computer systems, and other equipment and supply acquisitions; to maintain pupil-teacher ratio as low as possible; to fund innovative programs; and to develop and implement school improvement plans. St. Johns Lottery proceeds are used to help maintain appropriate class size and also provide school improvement moneys. Source: Lake County School District and peer districts. Our review of district level expenditures indicates that the largest portion of lottery expenditures were for guidance, which relates to student development services. These expenditures are for activities that enhance education. 2 The district uses lottery money consistent with its definition of enhancement. The district has defined enhancement as those expenditures that are consistent with the General Appropriations Act. Although the district does not have a conceptual definition of enhancement, expenditures from the educational trust fund have conformed to General Appropriations Act guidelines. ValienteHernandez P.A. 8-5
6 Lottery Proceeds Are Used for Expenditures That Meet the District s Definition of Enhancement Although the district has not developed a conceptual definition of enhancement, the uses of lottery proceeds in the district are in conformity with the General Appropriations Act. During the fiscal year, the amounts that were budgeted for student development services by the district have been for guidance services. Lottery proceeds allocated to the SACs for school improvement activities and SAC use have been spent for salaries, supplies, and capitalized and non-capitalized equipment. As shown in Exhibit 8-3, the majority of Lottery Trust Fund Expenditures by the district and its peer districts during the fiscal year ending June 30, 2000, were for salaries for additional instructional personnel and other salaries. School Board Members and Appropriate District Administrators Receive Reports on the Expenditure of Lottery Enhancement Proceeds District staff does provide board members with reports that show lottery expenditures. Also, information summarizing each school s use of lottery proceeds can be found in The school public accountability reports, which are maintained at the school district headquarters in Tavares. Exhibit 8-3 Lake County and Its Peer Districts Spend Most of Its Lottery Proceeds on Salaries and Benefits School District District Discretionary Lottery Fund Expenditures in Fiscal Year Amount Expended Lake District Level Enhancement Fund (Student Development) $1,473,670 Alachua PREP (Primary Education Program)-adds a curriculum resource 1,563,646 teacher in all schools Charlotte Basic instruction classroom teacher salaries 861,766 Okaloosa Maintain PREP, Prime, and Student Development Services to the 1,476,590 extent possible Osceola Classroom Aides 1,646,895 Santa Rosa Hiring of Annual Contract Teachers 1,060,231 St. Johns Salaries and Benefits 972,083 Source: Lake County and peer districts and Florida Department of Education. 8-6 ValienteHernandez P.A.
7 3 The district allocates lottery proceeds to school advisory councils as required by law. Each of the Schools in the District Has an Approved School Improvement Plan The Florida Department of Education will not release proceeds from the Educational Enhancement Trust Fund to any district in which a school does not have an approved school improvement plan after one full school year of planning and development, or does not comply with SAC membership composition requirements. Each of the district s schools does have an approved school improvement plan. Chapter (18), Florida Statutes, requires school boards to annually approve, and require implementation of a new, amended, or continuation school improvement plan for each school in the district. The plans should be designed to achieve state education goals and student performance standards. The district has established effective mechanisms to ensure that school improvement plans translate identified needs into activities with measurable objectives and clear implementation strategies. Each SAC Receives $10 Per Student As shown in Exhibit 8-4, the SAC at each district school received $10 for each UFTE student to be used at the discretion of the SACs during the Fiscal Year Lottery Proceeds Are Used to Implement School Improvement Plans The district, until the end of Fiscal Year , had differentiated funding to the SACs into two distinct budgeting codes. The district has allocated $4 of the required $10 per UFTE funding to the SACs for school improvement plans, and the remaining $6 was allocated to the SACs for discretionary spending. Exhibit 8-5 shows the breakdown of the lottery proceeds received by each of the district s School Advisory Councils for school improvement plans and SACs usage for the year ending June 30, Each SAC Spends Lottery Proceeds Without Impediment from the School District and Many SACs Carried Forward Unspent Allocations to Subsequent School Years Each SAC spends lottery proceeds without impediment from the school district, and they are not required to spend this allocation within one fiscal year. Allocated proceeds that each of the SACs do not spend within any given fiscal year are carried over to the next year s budgetary balance. This flexibility allows the SACs to spend allocations, as they believe necessary, without being constrained by an annual June 30 deadline. As illustrated in Exhibit 8-5, many of the School Advisory Councils in the district have taken advantage of this flexibility and have carried their unspent proceeds over from prior fiscal years. These carry over amounts are included in the , fiscal year budgetary numbers. The majority of expenditures of lottery proceeds that were made by a sample of school advisory councils in the district during Fiscal Year were for items to enhance the skill level of students as shown in Exhibit 8-6. ValienteHernandez P.A. 8-7
8 Procedures Should Be Improved to Ensure That SAC Members Know Legal Requirements for the Use of Lottery Proceeds. The Process for Communicating Lottery Fund Allocations To Each Council Should Also Be Improved According to district staff, a process has not been developed that would ensure that SAC members are provided adequate information regarding the appropriate use of lottery proceeds appropriated to the advisory councils. District staff relies on school principals to provide information to the SACs regarding the expenditure of lottery proceeds allocated to them. However, the results of a survey that we conducted with SAC members disclosed that 40.9% of the SAC respondents did not feel that the district had established procedures to ensure that SAC members are aware of how schools used allocated lottery proceeds, and 29.8% did not feel qualified to give an opinion on the subject. In total, 70.7% of the SAC respondents had a non-positive response to the survey question relating to knowledge about appropriate uses of lottery proceeds allocated to advisory councils. Similarly, our review of a sample of school improvement financial reports disclosed inconsistencies in the accounting for lottery proceeds allocated to the SACs. For example, two of the five (40%) school improvement financial reports that we looked at had no budgetary information showing the amount of proceeds allocated to the school; these reports summarized just the school advisory council s expenditures. One of the five reports (20%) contained budgetary information that did not include the $4 allocation to the school improvement plan. Without accurate knowledge of the lottery proceeds available to them, the school advisory councils cannot fully and effectively implement the goals and objectives included in their School Improvement Plans. The district should implement procedures and processes that will ensure that SAC members are aware of the appropriate uses of lottery proceeds allocated to them and are provided timely financial information relating to amounts available to them by the use of a standard form for each school. Exhibit 8-4 The Lake County School Board Allocated $288,542 in Lottery Proceeds to SACs in Fiscal Year Schools School Number of (UFTE) Students SAC Allocations for Fiscal Year Elementary Beverly Shores 553 $ 5,533 Clermont 580 5,804 Eustis 452 4,517 Eustis Heights 850 8,505 Fruitland Park 600 6,000 Village of Lady Lake 659 6,592 Seminole Springs 625 6,252 Round Lake Elementary 751 7,513 Skeen 575 5,750 Treadway 768 7,680 Minneola 745 7,454 Astalula 577 5,767 Lost Lakes 828 8, ValienteHernandez P.A.
9 Schools School Number of (UFTE) Students Use of Lottery Proceeds SAC Allocations for Fiscal Year Dabney 399 3,990 Groveland 606 6,060 Rimes 284 2,840 Triangle 576 5,762 Lake Hills 136 1,359 Mascotte 619 6,192 Tavares 597 5,968 Umatilla 680 6,800 Cypress Ridge 626 6,258 Spring Creek 664 6,640 Middle Cecil E. Gray 1,000 10,002 Tavares 822 8,220 Oak Park 732 7,323 Carver 752 7,520 Mt. Dora 589 5,890 Windy Hill 1,071 10,710 Umatilla 719 7,192 Griffin 302 3,020 Eustis 867 8,665 High School Eustis 962 9,619 Leesburg 1,711 17,107 Mount Dora 843 8,434 Tavares 932 9,325 Umatilla 737 7,371 Vocational (Secondary) Tech HS 155 1,547 South Lake 2,260 22,597 Other Lifestream-Altoona Scholarship School ESE-Lake County 4 38 Lifestream Behavioral Lake County Jail School Non-School Pre K Alee Academy School Milestone Academy 258 2,580 Alee Academy/ACEE Arnett House Total 28,854 $ 288,542 Source: Lake County School District. ValienteHernandez P.A. 8-9
10 Exhibit 8-5 Many of the School Advisory Councils in the District Chose Not to Spend All Available Lottery Proceeds in Fiscal Year Schools SAC Proceeds Available (1) SAC Expenditures Percentage of Available Proceeds Spent Elementary Beverly Shores $ 12,543 $ 1, % Clermont 11,299 7, % Eustis 8,887 8, % Eustis Heights 12,084 6, % Fruitland Park 7,347 2, % Village of Lady Lake 5, % Seminole Springs 14,981 10, % Roseborough 9,563 9, % Skeen 18,490 8, % Umatilla 8,361 6, % Treadway 8,339 6, % Minneola 12,990 8, % Astalula 6,850 6, % Lost Lakes 7,900 3, % Dabney 3,997 2, % Groveland 7,400 3, % Rimes 6,485 4, % Triangle 15,158 4, % Lake Hills 3, % Mascotte 6,465 6, % Tavares 13,455 10, % Cypress Ridge 6,529 5, % Spring Creek 7,320 3, % Middle Cecil E. Gray 12,735 8, % Tavares 12,260 4, % Oak Park 11,246 10, % Carver 11,960 6, % Mt. Dora 16,659 9, % Windy Hill 13,504 11, % Umatilla 8,201 6, % Griffin 9,150 3, % Eustis 27,908 7, % High Eustis 19,440 17, % Leesburg 37,366 11, % Mount Dora 7,660 6, % Tavares 16,654 5, % Umatilla 11,831 2, % Vocational (Secondary) 12, % Tech HS 1, % South Lake 41,587 18, % 8-10 ValienteHernandez P.A.
11 Schools SAC Proceeds Available (1) SAC Expenditures Use of Lottery Proceeds Percentage of Available Proceeds Spent Other Lee Education Center 2, % Bragg Public Safety 1, % Complex Total $ 490,454 $ 260,114 Average Percentage Spent 53.07% Note (1): Includes carryover proceeds not spent inprior fiscal years. Source: Lake County School District. Exhibit 8-6 Five School Advisory Councils Spent a Majority of Proceeds on Student Skills Improvement in Fiscal Year School Rimes Elementary ($4,770) Tavares Elementary ($10,359) The Villages Elementary of Lady Lake ($750) Carver Middle ($7,300) Tavares High School ($9,623) Source: Lake County School District. Type of Expenditure Improvement of Student Skills Increase Parent Involvement In Service Awards Increase Community Involvement Teacher and Student Incentives School Improvement Plan Planning Salary for Teaching Assistant - Improve Student Reading Skills SRA Reading Mastery - Improve Student Reading Skills Thesaurus-60 - Improve Student Writing Skills FCAT Testing Materials - Additional Materials to Improve Student Skills Incentives Safety Supplies Pace Team Members - Improve Student Skills Copy Center Handbooks - Increase Community Involvement Make the Move to Kindergarten Improve Student Skills Security Cards - Increase Community Involvement Agenda Books - Increase Student Skills Band Camp - Increase Student Skills Camp Carver - Increase Student Skills Summer Office Assistant - Increase Student Skills Writing Teams - Increase Student Skills Calendars and Newsletters - Increase Student Skills & Community Involvement Computer Purchase and Installation Improve Student Skills Science Department Supplies - Improve Student Skills Attendance Incentive Car - Improve Student Skills Network Drops - Improve Student Skills Cash Incentives for Perfect Attendance Improve Student Skills Amount of Expenditure $ 1,543 1, $ 5,229 3, $ $ 1,500 1,500 1,400 1,300 1, $ 5,635 1,653 1, ValienteHernandez P.A. 8-11
12 Recommendations Recommendations After the election of each school s SAC each year, district staff should conduct workshops with SAC representatives to familiarize them with the laws related to SACs and expenditure of proceeds available for use by the SACs. We recommend that district staff provide SAC representatives with financial data, including available proceeds, expected allocations and accounting and budgeting processes at these workshops. These presentations should include information relating to standard financial reports available to the SACs for monitoring SAC uses of the proceeds. Action Plan 8-1 shows the steps needed to implement this recommendation. Action Plan 8-1 Annually Provide SAC Members Information and/or Training Regarding Laws Applicable to the Use of Lottery Funding and the Budgetary Processes for Lottery Proceeds Strategies Recommendation 1 To provide SAC members information regarding laws applicable to the SACs. Also, to inform SAC members of the total proceeds available to them and the process for budgeting and monitoring these proceeds. Actions Needed Step 1: Develop SAC workshop agenda that includes, at a minimum, the activities below. Update on laws applicable to SACs and the appropriate use of proceeds available to them. This update should include applicable general appropriations act requirements. Identification of contact sources and persons, which SAC members can use to seek interpretations and resolve issues. Financial information for each SAC, which shows total amounts available, including carry over balances, instructions for budgeting and accounting for the proceeds and reports available to the SACs for monitoring the use of the proceeds. Step 2: Conduct workshops ensuring that representatives from all SACs attend. Develop standard form that summarizes information provided at the workshops. This form should include, for each individual school s SAC, a summary of financial information, including available proceeds. Step 3: SAC representatives that attended the workshop should distribute the summary form to all school advisory council members. Each member should acknowledge receipt of this form by signing it. Who is responsible Finance Director, Assistant Superintendent of Instruction, and School Advisory Councils. Time Frame December 31, 2003 Fiscal Impact This recommendation can be implemented with existing resources ValienteHernandez P.A.
13 4 The district accounts for the use of lottery money in an acceptable manner. The district has conformed to Blueprint 2000 goals, which requires each school to have a school improvement plan. Along with the school improvement plan, procedures are to be developed to measure achievement of the desired improvements. The district uses accounting codes to separately account for the receipt of Educational Enhancement Fund revenue and expenditures as required in the General Appropriations Act. The district can demonstrate that it properly accounts for the receipt and expenditures of all lottery proceeds. The receipt of lottery proceeds is coded to a unique revenue account. Expenditures of lottery proceeds are coded to one of two expenditure accounts. The expenditures of Enhancement Funds are further identified by the function of the expenditure (i.e., Guidance Services, Instructional Staff Training, etc.). Expenditures are also identified as to the type of expenditure (i.e., supplies, capitalized and non-capitalized equipment). 5 Although the district annually evaluates and reports the extent to which lottery fund expenditures have enhanced student education, it should provide for the required quarterly financial reporting of lottery expenditures to the public. Annually, Within 60 Days of the End of the Fiscal Year, the District Submits a Report to FDOE Showing the Actual Expenditures of All Enhancement Proceeds Although the report for the fiscal year ending June 30, 2000, was 97 days late, the district normally files this report timely as evidenced by prior year submissions. District staff provided evidence of unusual staffing and other changes that contributed to the late filing of the report. Also, the June 30, 2000, report showed no unspent lottery proceeds; however, the district s financial records showed that some lottery proceeds had not been spent at the end of the year. The unusual staffing and other changes discussed above contributed to these errors and such errors are unlikely to reoccur. The District Should Ensure That It Reports Lottery Expenditures to the Public on a Quarterly Basis as Required by Law The law requires that the district, on a quarterly basis, make available to the public and to distribute, in an easy to understand format, the expenditure of lottery proceeds. The district does not distribute information on lottery expenditures to the public on a quarterly basis. The district needs to comply with the law and report to the public, on a quarterly basis, how it is using its lottery proceeds. To distribute this information, existing information mechanisms; such as newsletters or expanded information included on its web site, could be used. ValienteHernandez P.A. 8-13
14 Recommendation Recommendation We recommend that the district report on a quarterly basis how it is using its lottery proceeds. This report should be distributed beyond school district staff and parents of students, including other stakeholders in the community at-large. Action Plan 8-2 provides the steps necessary to implement this recommendation. Action Plan 8-2 Quarterly Report to the Public the Extent to Which Lottery Fund Expenditures Have Enhanced Student Education Recommendation 1 Strategy Distribute financial and other information to the public on a quarterly basis showing how lottery proceeds have been used. Action Needed Step 1: Compile financial information relating to the expenditure of lottery proceeds and distribute this information to all interested stakeholders, on a quarterly basis. The community resource officer should ensure that this financial information is distributed to the community by inclusion of financial information related to Lottery expenditures with other information that is sent to parents in the district. Step 2: Inclusion of the financial information on the school district website. Who is responsible Assistant Superintendent of Instruction Time Frame June 30, 2002 Fiscal Impact This recommendation can be implemented with existing resources ValienteHernandez P.A.
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