FLORIDA DEPARTMENT OF EDUCATION
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STATE BOARD OF EDUCATION
John L. Winn
Commissioner of Education
F. PHILIP HANDY,
Chairman
T. WILLARD FAIR,
Vice Chairman
Members
DONNA G. CALLAWAY
ROBERTO MARTÍNEZ
PHOEBE RAULERSON
KATHLEEN SHANAHAN
LINDA K. TAYLOR
Memorandum Number 06-28
November 1, 2006
M E M O R A N D U M
TO:
Community College Presidents
FROM:
J. David Armstrong, Jr.
SUBJECT:
Eligibility and Certification of Private Contributions
To assist the Florida Department of Education in meeting Strategic Imperative Seven, Aligning
Financial Resources with Performance, the Community College System must allocate resources
used to improve student and institutional performance.
The purpose of this memorandum is to clarify the eligibility and certification of private
contributions for requesting state matching.
Colleges must receipt and deposit the
contributions into a college’s foundation account by February 1, 2007,
in order to be eligible
for certification as private contributions for matching purposes for both the Dr. Philip Benjamin
Matching Program and the Facility Enhancement Challenge Grant. We have discussed this
requirement with the Auditor General’s staff, and the Auditor’s interpretation of the statute is
consistent with this requirement.
For both the Dr. Philip Benjamin Matching Program and the Facility Enhancement Challenge
Grant Program, the definitions of eligibility and contributions are stated as follows:
J. DAVID ARMSTRONG, JR.
Chancellor, Community Colleges and Workforce Education
325 W. GAINES STREET • SUITE 1314 • TALLAHASSEE, FL 32399-0400 • (850) 245-0407 • www.fldoe.org/cc
Memorandum Number 06-28
Page Two
November 1, 2006
Eligibility.
(a) Contributions which have been approved by the board of trustees must have been
received by February 1. Contributions are defined as “an unconditional transfer of cash
or other assets to an entity in a voluntary nonreciprocal transfer by another entity.”
Exchange transactions, in which each party receives goods or services of approximately
equal value, are not contributions.
(b) Auxiliary funds are not contributions and are not eligible to be matched.
(c) The direct support organization must be in current compliance with Section 1004.70(6),
Florida Statutes, regarding annual financial audits and their submission.
Contributions
. Contributions must be in cash defined as follows:
(a) Cash includes currency on hand, demand deposits with financial institutions, and other
deposit accounts with similar characteristics (that is, the ability to deposit additional
funds at any time and withdraw funds at any time without prior notice or penalty).
(b) All other types of contributions such as pledges that have not been paid, equipment,
land, buildings, and art, must be converted to cash in order to be used for matching
purposes.
As you know, we are currently in the process of developing a State Board of Education rule for
the Dr. Philip Benjamin Matching Program. Until the proposed rule passes or there is a statutory
change, local governmental funds
cannot
be submitted for matching under the Dr. Philip
Benjamin Matching Program. However, the statute does allow for local matching funds in the
Facility Enhancement Challenge Grant Program.
The community college matching programs are very successful mechanisms to provide
additional funding for facilities, equipment, scholarships, and other enhancements for students.
Without matching funds, many of these enhancements would not be realized. Therefore,
community colleges must be diligent in complying with the established rules and guidelines to
ensure continued legislative support.
Thank you for your cooperation. If you have any questions, please contact Ron Fahs at (850)
245-9490 or Maybelle Montford at (850) 245-9372. They may also be contacted at
ron.fahs@fldoe.org and maybelle.montford@fldoe.org.
JDA/mml
