The Florida Tax Credit Scholarship Program was created by State Legislature in 2001 and has been the continuing subject of various independent studies.
Academic Performance
In 2006, the State Legislature required that every scholarship student take a nationally norm-referenced test approved by the state Department of Education (DOE) every year. Those test scores are reported to a University of Florida research team that is under contract with DOE to write an annual evaluation.
2008 Baseline Report on Test Scores
2009 Report on Test Score Gains
2010 Report on Test Score Gains
2011 Report on Test Score Gains
School Financial Reports
In 2010, the State Legislature required that every school receiving more than $250,000 in any given year hire an independent Certified Public Accountant (CPA) to file a financial report by Sept. 15. The report, formally called Agreed Upon Procedures, is intended to assure the money is used for education-related expenses.
2011 Agreed Upon Procedures
2011 Report to Department of Education
Financial Impact
A recurring question about the scholarship is whether it has a positive or negative financial impact on the rest of the public education system. The following reports attempt to answer that question.
2002 Preliminary Collins Center Financial Analysis
2003 Florida TaxWatch Analysis of impact on class-size reduction
2007 Collins Center Fiscal Analysis link to report
2008 Office of Program Policy Analysis and Government Accountability Report
2010 Office of Program Policy Analysis and Government Accountability Research Memorandum
Other Reports
2010 Academic Research on Competitive Effects of Scholarship on Florida Public Schools
2012 Academic Research on which students choose Tax Credit Scholarships