06-14-2016 Regular School Board Meeting
Agenda Item #42

Sales Surtax Policy Recommendation (Policy 6180.03)


Project Management staff is executing the sales surtax program and is reporting to the Independent Citizens Oversight Committee (ICOC) every two months.  As the sales surtax program is being implemented, Project Management staff and the ICOC are recognizing the need for policies to guide administration.

Recently, the staff proposed (and the ICOC recommended)  policies relating to contingency allocation and revenues in excess of estimates. These conversations led to consideration of the circumstance where the District may desire to temporarily advance available cash from one group (facility renewal, educational technology or school security) to another group in order to advance a project or groups of projects. Because the facility renewal group has a significantly larger allocation and accumulates sales surtax revenues because of the lengthy project development time, the resources may be available to temporarily transfer to another group without significantly impacting the facility renewal schedule.

The proposed Policy 6180.03 (formerly labeled 6350.03) allows the temporary transfer of available cash from one group to another group in order to advance fund a priority project or group of projects. Based on School Board member comments and subsequent ICOC discussion at their February 17, 2016 meeting, the Policy has been revised and a draft Administrative Procedure added for clarification. The significant revision to the Policy is that School Board approval is required to effectuate a temporary transfer.

The ICOC unanimously recommended the revised Policy for consideration by the School Board.

The School Board Attorney has reviewed and approved the Policy for form. 


Hold a Public Hearing and approve Policy 6180.03 - Temporary Transfer of Sales Surtax Between Groups.

Meeting Date(s)
Information - 3/15/2016
Public Hearing6/14/2016

Authority for Action
F.S. 1001.42

Involves Expenditure of Funds Directly in the Classroom

Source of Funding
Agenda Item will not Require the Expenditure of Funds

Cost Center

Susan Hann, P.E., AICP, Director of Planning and Project Management 633-1000 ext. 446

Attachment:  sales surtax policy 6180.03 attachments.pdf