Section 16-6F-10 - Reporting of enrollment, attendance, etc.; funding(a) Enrollment. Each public charter school shall report enrollment, attendance, and other counts of students to the department in the manner required by the department.(b) Operational funding.(1) The following provisions govern operational funding:a.1. In their initial year, and in subsequent years to accommodate growth as articulated in their application, start-up public charter schools shall be provided Foundation Program funding by inclusion of anticipated enrollment as provided in the approved charter application. During the fiscal year, the resulting Foundation Program allocation shall be adjusted to reconcile the variance between anticipated and actual funded enrollment.
2. A conversion public charter school shall be funded at the same level as the school was funded prior to its conversion to a conversion public charter school. All federal, state, and local dollars allocated to support the conversion public charter school shall be directly appropriated by the local school board to the conversion public charter school operator. Under no circumstances may the local school board withhold funds for services without mutual agreement from the conversion public charter school operator.3. In addition to Foundation Program allocation, all start-up public charter schools shall participate in other Education Trust Fund and Public School Fund appropriations in the same manner as any other non-charter public school system. In addition to Foundation Program allocation, all conversion public charter schools shall receive from the local school board a pro rata share of other Education Trust Fund appropriations.b. For each of its students, a public charter school shall receive the same amount of state funds, including funds earmarked for the Foundation Program transportation, school nurses, technology coordinators, and other line items that may be included in the appropriation for the Foundation Program Fund, that, for the then-current fiscal year, would have otherwise been allocated on behalf of each public charter school student to the local school system where the student resides. This amount shall reflect the status of each student according to grade level, economic disadvantage, limited English proficiency, and special education needs.c. For each of its students, a public charter school shall receive the same amount of local tax revenue, that, for the then-current fiscal year, would have otherwise been allocated on behalf of each public charter school student to the local non-charter public school of each student's residence, excluding those funds already earmarked through a vote of the local school board for debt service, capital expenditures, or transportation. As necessary, the department shall promulgate processes and procedures to determine the specific local revenue allocations according to the Foundation Program for each public charter school.d. The state funds described in paragraph a. shall be forwarded by the department to all start-up public charter schools on the same schedule as funds are forwarded to local school systems by the department. The state funds described in paragraph a. shall be forwarded to conversion public charter schools by the local school system on the same schedule as funds are forwarded to local school systems by the department. The local funds described in paragraph c. shall be forwarded on a quarterly basis to the public charter school by the local educational agency of the student's residence, notwithstanding the oversight fee reductions pursuant to Section 16-6F-6. Additionally, any local revenues restricted, earmarked, or committed by statutory provision, constitutional provision, or board covenant pledged or imposed by formal action of the local board of education or other authorizing body of government, shall be excluded by the local educational agency of the student's residence when determining the amount of funds to be forwarded by the agency to the public charter school.e. The maximum annual local tax allocation forwarded to a start-up public charter school from a local school system shall, for each student, not exceed the per student portion of the state required 10 mill ad valorem match.f. The annual local tax allocation forwarded to a conversion public charter school from a local school system shall, for each student, equal the amount that would have been received by the local education agency of the student's residence for each student who now attends a conversion public charter school. In the event a local school system fails to honor an agreement with a conversion public charter school operator or if the local school system fails to forward the annual local tax allocation to a conversion public charter school as required by this subsection, the State Superintendent of Education shall intervene pursuant to Section 16-4-4, and allocate the local funds to the conversion public charter school accordingly.g. Annually, the department shall calculate these per-student allocations and ensure that these per-student allocations are distributed directly to start-up public charter schools and conversion public charter schools on a per-student basis. The department shall adopt rules governing cost-sharing for students participating in specialized gifted, talented, vocational, technical, or career education programs.(2) Categorical funding. The department shall direct the proportionate share of monies generated under federal and state categorical aid programs to all public charter schools, including start-up public charter schools and conversion public charter schools, serving students eligible for such aid. The state shall ensure that all public charter schools with rapidly expanding enrollments are treated equitably in the calculation and disbursement of all federal and state categorical aid program dollars. Each public charter school that serves students who may be eligible to receive services provided through such programs shall comply with all reporting requirements to receive the aid.(3) Special education funding.a. The state or a local school board shall pay directly to a public charter school, including start-up public charter schools and conversion public charter schools, any federal or state aid attributable to a student with a disability attending the school.b. At either party's request, a public charter school and its authorizer may negotiate and include in the charter contract alternate arrangements for the provision of and payment for special education services.(4) Generally accepted accounting principles; independent audit.a. A public charter school shall adhere to generally accepted accounting principles.b. A public charter school shall annually engage an independent certified public accountant to do an independent audit of the school's finances. A public charter school shall file a copy of each audit report and accompanying management letter to its authorizer by June 1. This audit shall include the same requirements as those required of local school system pursuant to Section 16-13A-7.(5) Transportation funding.a. The department shall disburse state transportation funding to a public charter school on the same basis and in the same manner as it is paid to public school systems.b. A public charter school may enter into a contract with a school system or private provider to provide transportation to the school's students.c. Public charter schools that do not provide transportation services shall not be allocated any federal, state, or local funds otherwise earmarked for transportation-related expenses.Ala. Code § 16-6F-10 (1975)
Amended by Act 2023-420,§ 1, eff. 6/8/2023.Amended by Act 2022-371,§ 1, eff. 4/14/2022.Added by Act 2015-3,§ 10, eff. 3/19/2015.