1. (1) Attendance and Absences.

   1. (a) For payment purposes, a VPK provider must report that a student attended all instructional hours offered for a day if the student attends any portion of the day.
   2. (b) A VPK provider may not receive payment for absences that occur prior to the student’s first day of attendance or after the student’s last day of attendance.

2. (2) Monthly Payment and Final Reconciliation. Each early learning coalition must pay VPK providers monthly for each VPK classroom in accordance with this rule, unless a provider chooses to accept advance payments under Rule 6M-8.205, F.A.C. Early learning coalitions must make monthly payments by the last day of the month following the month for which the provider is receiving payment. Early learning coalitions must calculate and reconcile monthly classroom payments using the Division of Early Learning statewide information system.

   1. (a) Monthly payments must be equal to the sum of the following calculation for each student who has attended the VPK class: the county’s allocation per full-time equivalent student (calculated in accordance with Section 1002.71(3)(b), F.S.) divided by the number of hours for the VPK program type (540 hours for school-year or 300 for summer) multiplied by the lesser of:

      1. The sum of the hours within the month each student attends the VPK provider divided by .8; or

      2. The hours the student is enrolled in the class for the month.

   2. (b) The total program payment must be equal to the sum of the following calculation for each student who has attended the VPK class, except that the school district’s payment must be rounded in accordance with Section 1002.71(3)(d), F.S.: the county’s allocation per full-time equivalent student divided by the number of hours for the VPK program type (540 hours for school-year or 300 for summer) multiplied by the lesser of:

      1. The sum of all hours the student attends the VPK provider divided by .8; or

      2. The hours the student is enrolled with the VPK provider for the program type.

   3. (c) If the sum of the monthly payments made to the VPK provider under paragraph (2)(a) is:

      1. Less than the total program payment to the provider, the early learning coalition must make a final reconciliation payment to the provider equal to the total program payment minus the sum of the monthly payments.

      2. Greater than the total program payment to the provider, the difference must be deemed an overpayment.

   4. (d) If a VPK provider disputes the calculation of the total program payment based on inaccurate attendance or absence reporting or calculation, the provider must submit a request for an adjustment of a prior payment no later than the last day of the month following the calendar month in which it receives payment.

3. (3) Establishing VPK Class Schedules. To ensure that VPK providers receive accurate payment for a student’s attendance and absences when permissible under this rule, a provider must submit a VPK class schedule for each VPK class to its early learning coalition in the Provider Portal at the time the provider submits its class application. Providers are not eligible to receive payment for services provided outside the scheduled hours indicated on their approved VPK class schedule. A provider’s VPK class schedule must indicate the dates and times instructional hours are offered and:

   1. (a) For school-year programs:

      1. Comprise 540 total instructional hours for the program; and

      2. Begin instruction on or after the uniform district start date established in Section 1001.42(4)(f)1., F.S., and complete instruction by June 30.

   2. (b) For summer programs:

      1. Comprise 300 instructional hours for the program; and

      2. Begin instruction on or after May 1, per Section 1002.61(2)(b), F.S., and complete instruction before the date established in Section 1001.42(4)(f)1.

4. (4) Temporary Closures. A closure is temporary if the VPK provider or class resumes instruction following the closure.

   1. (a) Temporary Closures Due to a Declared State of Emergency. A closure is due to a declared state of emergency when a federal, state, or county official for the area in which the VPK provider is located declares a state of emergency. Such closure must result in the complete closure of the provider’s physical location or the closure of one or more VPK classes.

      1. A student is considered to have attended all VPK program hours offered during such closure for a combined total of five (5) instructional days, or the number of total days authorized by the Florida Department of Education (Department) if the provider submits the notification described in paragraph (5)(a). A provider may revise its class schedule to restore the VPK instructional days lost as a result of such closure instead of accepting payment for the closure.

      2. For lost VPK instructional days exceeding five (5) or the number of total days authorized by the Department, a provider must revise its class schedule as described in paragraph (5)(b).

   2. (b) A temporary closure not due to a declared state of emergency as described in paragraph (4)(a) is not payable.

5. (5) Modifying VPK Class Schedules Following a Temporary Closure.

   1. (a) A provider may modify its schedule as frequently as necessary to restore VPK instructional days lost as a result of a temporary closure due to a declared state of emergency. No later than two (2) business days following resumption of VPK instruction, the provider must submit a resumption notification to the early learning coalition indicating the provider’s name and address, the VPK class(es) resuming instruction, the date(s) which each VPK class did not offer instruction as previously scheduled, and a revised class schedule which indicates the date(s) and times added to the schedule as revised to restore the hours lost as a result of the closure.

   2. (b) When a closure is beyond the control of the VPK provider and is not due to a declared state of emergency or is a partial closure, a provider may modify its class schedule up to three (3) times. A provider must revise its class schedule to receive payment for VPK instructional days it restores following all other temporary closures.

      1. On the provider’s first closure day and before the early learning coalition’s close of business, the provider must submit an initial notification indicating the provider’s name and address, the date(s) of the closure, the VPK class(es) affected by the closure, and, if available, an estimate of the date upon which the affected class(es) will resume instruction.

      2. No later than two (2) business days following resumption of VPK instruction, the provider must submit a resumption notification as described in paragraph (5)(a).

   3. (c) If a VPK provider fails to modify its class schedule, or provide timely written notification as required in this rule, the provider will forfeit the opportunity to revise its class schedule to restore the lost VPK instructional hours and will be ineligible to receive payment for those closures.

6. (6) Overpayment.

   1. (a) If the early learning coalition determines that a VPK provider received payment in an amount greater than the amount earned by the provider, resulting in a negative reconciliation payment calculation, the coalition must make reasonable efforts to collect the overpayment from the provider. Reasonable efforts may include, but are not limited to, informing the provider of the full amount owed, making written requests for repayment, offering to negotiate a repayment schedule, or offsetting the overpayment against any future payments for early learning programs.
   2. (b) If the early learning coalition is unable to arrange for collection of the overpayment within ninety (90) calendar days of determining that the VPK provider has received an overpayment, and after making a reasonable effort to collect the overpayment, as determined by the Department, the early learning coalition must provide all information necessary for the Department to act to collect the overpayment. The department retains the ability to require the coalition to make continued efforts toward recovery of the overpayment or to consider the overpayment to be a disallowed expenditure of the coalition.

Rulemaking Authority 1001.02(2)(n), 1002.79 FS. Law Implemented 1002.71(6)(d) FS. History–New 8-17-06, Amended 5-24-07, 9-14-09, Formerly 60BB-8.204, Amended 4-30-24.