Miss Jenkins, the district's finance presenter, told the Polk County School Board on Jan. 13 that recent state changes to the Florida Education Finance Program shifted multiple categorical funding lines into the base student allocation, reducing transparency of certain targeted dollars and increasing the district's reliance on its general fund.

"The total amount that comes for over our funding is $96,400,000," Jenkins said, summarizing the district's aggregate shortfall across areas such as school safety, transportation and ESE supports. Jenkins also told trustees that 16,296 students used the Family Empowerment Scholarship this year, a figure she said equates to roughly $117 million diverted from district revenue to the scholarships.

The explanation focused on mechanics of the FEFP: unweighted and weighted FTE, program cost factors, and the effect of policy changes that rolled previously sheltered categorical allocations into the base student allocation. Jenkins highlighted specific gaps the district covers from its general pot: roughly $10 million beyond the allocation for school safety, $17.3 million for transportation, and sizable overages for ESE services.

Superintendent Hyde framed the briefing as part of public education ahead of any referendum: staff will produce short, digestible snippets and a financial summary for community outreach so residents understand how shifting allocations affect local services and choices. "We wanted something throughout this year that the community could look to," Hyde said.

Board members pressed for additional context and detail. Several asked staff to identify where Family Empowerment Scholarship dollars are being used — which schools or private providers are receiving the funds — and Jenkins committed to work with student information services to produce that reporting. Trustees also debated the effects of the state's rollback/millage rules, with members noting that Polk's rapid growth complicates year‑to‑year funding comparisons.

What happens next: staff said financial materials and short public clips will be prepared for distribution and more detailed budget and site‑based allocations will be brought forward in subsequent meetings. The board signaled it will continue public education about the district's fiscal position as it considers whether to place a referendum before voters.