Judges: Robert A. Butterworth Attorney General
Filed Date: 10/6/1989
Status: Precedential
Modified Date: 7/5/2016
Mr. Robert W. Hughes Superintendent of Schools School Board of Seminole County 1211 Mellonville Avenue Sanford, Florida 32771
Dear Mr. Hughes:
You have asked for my opinion on substantially the following question:
Is the School Board of Seminole County authorized to extend its "cafeteria plan" of employee benefits, provided pursuant to Title
26 U.S.C. § 125 of the Internal Revenue Code, to include dependent care?1
In sum:
Pursuant to s. 230.03(2), F.S., the School Board of Seminole County is authorized to include dependent care as an element of its cafeteria plan of employee benefits.
Your letter states that during recent contract negotiations with your employee organizations, a proposal was advanced to extend your employee benefits program to include dependent care. This benefit, if approved, would be offered as part of your cafeteria plan of benefits, pursuant to the Internal Revenue Code. Essentially, the plan would permit an employee to enter into an agreement with the School Board to reduce his or her contract salary by an amount up to the amount of the reduction for expenses incurred in connection with eligible child or elderly dependent care. The net effect of this program would be to exclude such reduction from the taxable income of the individual.
Title
Thus, if the plan satisfies the requirements specified in
This office has previously stated that with the amendment of s. 230.03(2), F.S., in 1983 by s. 7, Ch. 83-324, Laws of Florida, district school boards have been granted home rule powers and thus may exercise any power for school purposes in the operation, control and supervision of the free public schools in their districts unless expressly prohibited by the State Constitution or general law.9
Determining the content of salary and benefits packages for school district employees would appear to be an exercise of power for school purposes within the scope of s. 230.03(2), F.S., supra. Thus, in the absence of an express constitutional or statutory prohibition this would appear to be a matter which the district school board may resolve under its home rule power.
I am not aware of, nor have you directed my attention to, any provision in the State Constitution or in general law which expressly prohibits a district school board from extending the content of its employee pay and benefits plan to include dependent care.10
Therefore, it is my opinion that the School Board of Seminole County is authorized pursuant to s. 230.03(2), F.S., as amended, to add dependent care to its cafeteria plan of employee benefits.
Sincerely,
Robert A. Butterworth Attorney General
(gh)
[A]ny benefit which, with the application of subsection (a) . . . is not includible in the gross income of the employee by reason of an express provision of this chapter (other than section 117, 124, 127, or 132).
In accordance with the provisions of s. 4(b) of Art. IX of the State Constitution, district school boards shall operate, control, and supervise all free public schools in their respective districts and may exercise any power except as expressly prohibited by the State Constitution or general law.