This report to the Florida State Legislature answers questions posed by the Joint Legislative Auditing Committee regarding the gifted and talented program in elementary and secondary schools. Questions address: identification of districts offering the program only for specific grade levels, effects of delaying the identification and placement of students until third grade, the effects of a funding cap on this delaying practice, minority/gender status of student participants, and impact of gifted student test scores on school-wide assessment measures. Administrators indicated that, in an attempt to respond to future enrollment caps, participation of kindergarten through second grade students in the gifted program may be further reduced. Program analysis indicated that the percentage of minority students in gifted programs in districts implementing Plan B (which focused on increasing minority participation) has increased nine percent over the past 5 years. Preliminary data indicated that few additional schools would have been reported as "critically low" or on a warning list if the scores for gifted students had been excluded from educational assessment data. An appendix shows the number of gifted children by grade for every Florida school district. (CR)