Calculations to Determine 2016–17 P-1

LCFF Transition | Basic Aid Interdistrict | Basic Aid Supplement | AICF
Special Education | Funding Transfer | Payment Schedule | Resources

The California Department of Education (CDE) certified the First Principal Apportionment (P-1) for fiscal year 2016−17 on February 17, 2017, pursuant to California Education Code (EC) Section 41332. The following provides specific details regarding the calculation of funding for each Principal Apportionment program, including the Local Control Funding Formula (LCFF).

Local educational agency (LEA) funding calculations can be found on the Principal Apportionment Funding Exhibits, and details of the calculations are explained in the Principal Apportionment Exhibit Reference Guides. In addition to certifying the 2016–17 P-1 calculations, fiscal years 2014–15 (Annual R-2) and 2015–16 (Annual) have been recalculated. Prior year adjustments are reflected on Line A-17 of the 2016–17 P-1 Principal Apportionment Summary, and further detailed on the Adjustments and Prior Year Recomputations (XLS) Excel file. For more information about this and other resources, please see the Resources for Understanding Principal Apportionment Entitlements and Payments section below. 

LCFF Transition Entitlement and State Aid – All Local Educational Agencies

The calculation of LCFF state aid shown on lines A-1, A-2, and A-3 of the Principal Apportionment Summary can be found on the exhibits titled County LCFF Transition Calculation, School District LCFF Transition Calculation, and Charter School LCFF Transition Calculation, respectively. The accompanying exhibit reference guides provide additional details on how funding is calculated for the programs.

For school districts and charter schools, the LCFF Transition Entitlement is equal to the sum of an LEA’s LCFF Target or Floor plus Current Year Gap and Economic Recovery Target (ERT) funding. For county offices of education (COE) the LCFF Transition Entitlement is equal to the LCFF Floor or LCFF Target. A summary of these calculations is noted below under the applicable sub-headers.

For all LEAs, LCFF state aid is determined by subtracting local property taxes (or in-lieu of taxes for charter schools) and the 2016–17 Education Protection Account (EPA) Entitlement from the LCFF Transition Entitlement. If applicable, the LCFF state aid is increased to reach the LCFF minimum level of state aid required by law.

Education Protection Account Entitlement

EPA revenues, as authorized by Section 36 of Article XIII of the California Constitution, are generated by temporary increases in the personal income tax rates for upper-income taxpayers. All LEAs will receive quarterly EPA payments through the 2030–31 fiscal year, paid outside of the Principal Apportionment.

Using a 2016–17 EPA revenue estimate of approximately $6.9 billion, the CDE recalculated EPA entitlements using a factor of 25.42433821 percent based on the 2016–17 P-1 statewide total of revenue limits and charter school block grant funding and P-1 local property tax data. With the 2013−14 implementation of LCFF, EPA entitlements continue to be calculated based on adjusted revenue limits, including the allowance for necessary small schools and charter school block grant funding. Charter schools newly operational in the 2013–14 fiscal year or after receive the minimum funding of $200 per average daily attendance (ADA). Each LEA’s EPA entitlement was reduced so that funding from local property taxes and the EPA combined did not exceed the LEA’s adjusted revenue limit or charter school general purpose funding, provided that each LEA received the minimum EPA funding at a rate of $200 per unit of ADA. Except for LEAs fully funded through local property taxes, EPA funding offsets LCFF state aid allocated through the Principal Apportionment.

The 2016–17 EPA entitlements, as of P-1, are shown for informational purposes on the Principal Apportionment Summary (XLS). EPA entitlements can also be seen on the 2016–17 P-1 County LCFF Transition Calculation, School District LCFF Transition Calculation, and Charter School LCFF Transition Calculation exhibits.

Note that the 2016–17 EPA entitlements will be recalculated at the 2016–17 Second Principal Apportionment (P-2) and will be based on both P-2 data and a revised EPA revenue estimate to be provided by Department of Finance in June 2017. EPA entitlements for 2016–17 will become final as of the 2016–17 Annual Certification. 

For additional information on EPA calculations and quarterly EPA payments to LEAs, visit the CDE’s EPA Web page.

Current Year LCFF Gap Funding

The details for the calculation of current year LCFF Gap Funding can be found on the School District LCFF Transition Calculation and Charter School LCFF Transition Calculation exhibits and exhibit reference guides. An LCFF Need is calculated for each LEA, which is the difference between its adjusted prior-year funding level, called the LCFF Floor, and its LCFF Target Entitlement.

For school districts and charter schools, Senate Bill (SB) 828 (Chapter 29, Statutes of 2016) provided approximately $2.9 billion to fund LCFF Need for the 2016–17 fiscal year, which resulted in a P-1 Statewide Gap Funding Rate of 54.47212602 percent that is applied to each school district’s and charter school’s LCFF Need to determine its current year LCFF Gap Funding. School districts and charter schools that had zero LCFF Need at the 2015–16 P-2 certification are funded based on their LCFF Target commencing with the 2016–17 fiscal year.

Note that the LCFF statutes freeze the statewide LCFF Gap Funding rates as of the P-2 Apportionment to prevent unanticipated adjustments to school district and charter school entitlements after the end of the fiscal year. This provides stability to all school districts and charter schools by preventing the recalculation of the statewide Gap rate at subsequent apportionments that would have otherwise occurred anytime a school district or charter school submitted revised data. The amount a school district or charter school receives in LCFF Gap Funding can still change if the school district or charter school’s LCFF Need changes in subsequent calculations.

As of 2014–15, the COE LCFF Need has been fully funded, therefore there was no Gap appropriation provided for COEs in 2016–17.

LCFF Target Entitlement

The LCFF Target Entitlement is a component of the LCFF Transition Entitlement. The details of the LCFF Target are displayed on the School District LCFF Target Entitlement, Charter School LCFF Target Entitlement, and County LCFF Target Entitlement exhibits and exhibit reference guides. The base grants per unit of ADA, necessary small school (NSS) funding bands, COE operations grants, and supplemental and concentration grant factors used in the Target Entitlement calculations are listed on the Funding Rates and Information Web page.

If applicable, the NSS Allowance and ADA are taken into account for the School District LCFF Target Entitlement. ADA funded by the NSS formula is excluded from the Base Grant Funding but is included for purposes of Supplemental and Concentration Grant calculations. Details for the NSS allowance calculation can be found on the School District Necessary Small Schools Allowance for the LCFF Target exhibit and exhibit reference guide.

School district and COE LCFF Target Entitlements include, if applicable, add-on funding based on three 2012−13 programs: Targeted Instructional Improvement Block Grant, Home-to-School Transportation, and Small School District Bus Replacement Program. COEs may also have an add-on for Foster Youth Necessary Small High School, effective for 2014−15 through 2016−17.

Unduplicated Pupil Percentage

The Unduplicated Pupil Percentage (UPP) is used to calculate LCFF Supplemental and Concentration Grants, which are components of the LCFF Target Entitlements. Details of the UPP calculations are displayed on the School District Unduplicated Pupil Percentage, Charter School Unduplicated Pupil Percentage, and County Unduplicated Pupil Percentage exhibits and exhibit reference guides.

The UPP is a percentage based on three years of data (current, prior, and second prior year). The UPP is not an average of each year’s percentage; rather, the sum of unduplicated pupil counts for the three years is divided by the sum of enrollment for the three years to produce the current year’s UPP. In the fourth and subsequent years the newest year will be added and the oldest will be dropped off.

The enrollment and unduplicated pupil counts, which form the basis of the UPP, were collected by CDE in the California Longitudinal Pupil Achievement Data System (CALPADS) Fall 1 2016 data collection. Data certified in CALPADS Fall 1, as of the certification deadline (December 16, 2016), were used for 2016−17 P-1 UPP calculations. Data certified in CALPADS Fall 1, as of the close of the final amendment window (January 27, 2017), will be used beginning with the 2016−17 P-2 UPP calculation. Subsequent changes to CALPADS counts for purposes of LCFF can only be submitted through the audit process. Additional information on Audit Adjustments to CALPADS data is available in the Data Reporting Instruction Manual (This link is no longer available. Please use the following link: PADC Manual DOCX).

The CALPADS data used to determine each LEA’s UPP also reflects transfers reported in CALPADS for students that are served by the COE but funded for LCFF at the district of residence, as well as transfers for charter school students who are funded through the LCFF COE formula. The Report of Attendance and CALPADS Enrollment/Unduplicated Pupil Count Transfers for District Funded County Program Students (XLS) Excel file available on CDE’s Web site shows the District Funded County Program ADA reported by districts of residence and CALPADS enrollment and unduplicated pupil count transfers as of the CALPADS Fall 1 amendment window report. Similarly, the Report of Attendance and CALPADS Enrollment/Unduplicated Pupil Count Transfers for County Program Charter School Students (XLS) Excel file shows the Charter Served, County Funded ADA reported by the charter schools and CALPADS enrollment and unduplicated pupil count transfers. CDE has published a series of Frequently Asked Questions on the transfer of enrollment and unduplicated pupil counts and flow of funds under LCFF for these students.

LCFF Floor

The LCFF Floor is a component of the LCFF Transition Entitlement. The details of the LCFF Floor are displayed on the County LCFF Transition Calculation, School District LCFF Transition Calculation, and Charter School LCFF Transition Calculation exhibits and exhibit reference guides.

The LCFF Floor is based on the current year funded ADA multiplied by the 2012–13 Revenue Limit and General Purpose funding rates plus the 2012–13 categorical funding subsumed into LCFF. For COEs, the LCFF Floor includes an amount of 2012–13 Revenue Limit funding that is not adjusted by current year ADA and is held constant as of the 2012–13 Annual Apportionment. The details of the rates and funding used in the LCFF Floor calculation are displayed on each LEA’s LCFF Transition Entitlement with additional details on the 2012−13 Adjusted County Revenue Limit for Floor Calculation and 2012–13 Adjusted District Revenue Limit Per ADA Rate Calculation exhibits and exhibit reference guides. If a school district is funded by NSS in the LCFF Target Entitlement, the Floor also includes the applicable NSS allowance based on 2012–13 deficited funding amounts.

The LCFF Floor also includes prior year LCFF Gap Funding. For school districts and charter schools, a cumulative prior year’s Gap rate is calculated for each LEA by taking the sum of each prior year’s LCFF Gap Funding divided by funded ADA (from the most recent recertification of each prior year), which is then multiplied by current year ADA. Additional details for school districts and charter schools are available on the Prior Year Gap Rate per ADA Calculation exhibit and exhibit reference guide. For COEs, this is the same dollar amount received in 2013−14 and 2014–15 for LCFF Gap Funding.

School District Necessary Small Schools Funding

During the LCFF Transition period, the CDE will calculate the NSS Allowance for the LCFF Target, to be included in the School District LCFF Target Entitlement, based on NSS Funding Band amounts for the applicable fiscal year. In addition, the CDE will calculate the NSS Allowance for the LCFF Floor, to be included in the School District LCFF Transition Calculation, based on the 2012–13 Deficited NSS Funding Band amounts. For both calculations, the allowance is based on the combination of ADA and the number of full-time teachers (for elementary schools) or the number of full-time equivalent certificated employees (for high schools), whichever provides the lesser allowance. Details of the NSS allowance calculations can be found on the School District Necessary Small Schools Allowance for the LCFF Target and School District Necessary Small Schools Allowance for the LCFF Floor exhibits and accompanying exhibit reference guides.

Economic Recovery Target Funding

A school district’s or charter school’s eligibility for ERT is based upon a calculation done in 2013–14 that determined if the LEA would have been better off under the revenue limit/categorical funding model rather than the LCFF model. Each fiscal year, an eligible LEA will receive an annual ERT payment that is increased incrementally during LCFF transition. Details of the funding calculation can be found on the Economic Recovery Target exhibit and exhibit reference guide. Most school districts and charter schools did not generate an ERT funding amount. The ERT funding is added to the LCFF Transition Entitlement.

LCFF State Aid Adjustments and Prior Year Recomputations

In addition to the 2016–17 LCFF state aid calculations, fiscal years 2014–15 and 2015–16 have been recalculated for ADA, local property taxes, and unduplicated pupil count adjustments submitted by LEAs. Adjustments for funding in-lieu of property taxes were made to reflect revised ADA and tax per ADA rates. Prior year adjustments are included on Line A-17 of the Principal Apportionment Summary and details are displayed on the Adjustments and Prior Year Recomputations (XLS) Excel file. 

A correction was made to the 2015−16 alternate UPP calculation that has impacted funding for some charter schools that were newly operational in fiscal year 2014−15. At 2015–16 P-1 and P-2, the alternate calculation used 2014−15 data for second prior year in lieu of 2013−14 pursuant to EC Section 42238.02(b)(5)(D)(i). However, a charter school that was newly operational in fiscal year 2014−15 should not have had any data in second prior year fields (2013−14) and the alternate UPP calculation section did not provide any conditions for this. A programming update has been made to fix this issue and is now properly calculating the alternate UPP for all charters newly operational in 2014−15.

Basic Aid Choice, Basic Aid Court-Ordered Voluntary Pupil Transfer, and Basic Aid Open Enrollment

The Basic Aid Choice, Basic Aid Court-Ordered Voluntary Pupil Transfer, and Basic Aid Open Enrollment programs are inter-district attendance programs that provide state aid to basic aid (excess tax) school districts that are serving students from non-basic aid districts. The calculation of state aid shown on lines A-4, A-5, and A-6 of the Principal Apportionment Summary can be found on the exhibits titled School District Basic Aid Choice Calculation, School District Basic Aid Court-Ordered Voluntary Pupil Transfer Calculation, and School District Basic Aid Open Enrollment Calculation, respectively. The accompanying exhibit reference guides provide additional details on how funding for the programs are calculated.

The 2016–17 P-1 Statewide Totals are as follows:

In addition to the 2016–17 calculations, fiscal years 2014–15 and 2015–16 have been recalculated for ADA adjustments submitted by LEAs. Prior year adjustments are included on Line A-17 of the Principal Apportionment Summary and details are displayed on the Adjustments and Prior Year Recomputations (XLS) Excel file.

Basic Aid Supplement Funding (Charter School)

The School District Basic Aid Supplement program provides to basic aid (excess tax) school districts supplemental funding for the loss of local property taxes due to charter schools that provide instruction to nonresident (out of district) students. The calculation of state aid shown on Line A-7 of the Principal Apportionment Summary can be found on the exhibits titled School District Basic Aid Supplement Calculation and School District Basic Aid Supplement Funding. The accompanying exhibit reference guides provide additional details on how funding is calculated for the program. The statewide total amount for this program at P-1 is $27,690,495.

In addition to the 2016–17 calculation, fiscal years 2014–15 and 2015–16 have been recalculated for ADA adjustments submitted by LEAs. Prior year adjustments are included on Line A-17 of the Principal Apportionment Summary and details are displayed on the Adjustments and Prior Year Recomputations (XLS) Excel file. 

Adults in Correctional Facilities

The Adults in Correctional Facilities (AICF) program provides funding to eligible LEAs that offer schools and classes for prisoners. The calculation of state aid shown on Line A-8 of the Principal Apportionment Summary can be found on the exhibit titled Adults in Correctional Facilities Funding. The accompanying exhibit reference guide also provides additional details on how funding is calculated for the program. The 2016–17 funding for the AICF program was based on the lesser of each LEA’s 2015–16 rate per ADA or 80 percent of the 2007–08 statewide average revenue limit for Adult Education. This amount is multiplied by the lesser of prior year annual ADA, or a cap based on 2002–03 ADA increased by 2.5 percent each year.

The 2016–17 Budget Act appropriates $15,096,000 for the AICF program, which was sufficient to fully fund the program at P-1. In addition to the 2016–17 calculation, fiscal years 2014–15 and 2015–16 have been recalculated for ADA adjustments submitted by LEAs. Prior year adjustments are included on Line A-17 of the Principal Apportionment Summary and details are displayed on the Adjustments and Prior Year Recomputations (XLS) Excel file. 

Special Education Funding Assembly Bill (AB) 602

The Special Education Program, also known as AB 602, provides funding to Special Education Local Plan Areas (SELPA) based on the SELPA’s ADA and other data elements. Note: Funding for the Extraordinary Cost Pool Claims Process (ECP) is not calculated until the Annual Apportionment and funding for mental health services is a separate program apportioned outside of the Principal Apportionment.  

The calculation of state aid shown on Line A-9 of the Principal Apportionment Summary can be found on the exhibits titled SELPA Special Education Funding Exhibit, SELPA Special Education Funding Exhibit – LA Court, and SELPA Special Education Funding Exhibit – Charter SELPA. The accompanying exhibit reference guides provide additional details on how funding is calculated for the programs. The 2016−17 statewide target rate (STR) remains the same as the prior year’s STR of $532.68 per ADA because the statutory cost-of-living adjustment (COLA) is zero. The 2016–17 Budget Act appropriation of $2,715,953,000 was not sufficient to fully fund AB 602 entitlements at P-1. As a result, a proration factor of 0.9670266275 is applied to the Base Entitlement. The Special Education AB 602 ADA and Statewide Rates and Factors information can be viewed on the Special Education Web page.

Special Education Out of Home Care

The Out of Home Care (OHC) Program provides funding to SELPAs for pupils residing in facilities located within each SELPA’s geographic boundaries. The calculation details for OHC funding, which is a component of the AB 602 entitlement, are displayed on the Out of Home Care Funding exhibit and exhibit reference guide.

The 2016–17 Budget Act appropriates $145,318,000 for the OHC program, which is sufficient to fully fund the program at P-1. The 2016–17 facility rates remain the same as the prior year’s rates because the statutory COLA is zero, and are provided on the Funding Rates and Information Web page. Funding for the 2016−17 P-1 Apportionment is calculated using prior year data funded at the program’s 2016–17 budgeted amount. At the 2016–17 P-2 Apportionment, the program’s funding calculation will be updated to reflect the group home bed count as of December 31, 2016, and pupil count data as of April 1, 2017, for all other facility types. For each fiscal year, CDE provides facility information used for the OHC program by SELPA on the Out-of-Home Care Funding Results Web Page.  

AB 602 State Aid Adjustments and Prior Year Recomputations

 In addition to the 2016–17 P-1 calculation, fiscal years 2014–15 (Annual R-2) and 2015–16 (Annual) for AB 602, OHC, Extraordinary Cost Pool (ECP), and Necessary Small SELPAs’ ECP for Mental Health Services (NSS ECPMH) may have been recalculated for revised ADA, local property taxes, and other data. Prior year adjustments are included on Line A-17 of the Principal Apportionment Summary and details are displayed on the Adjustments and Prior Year Recomputations (XLS) Excel file. Provided below is an apportionment summary for fiscal years 2014–15 (Annual R-2) and 2015–16 (Annual).

2014–15 Annual R-2

The 2014–15 AB 602 entitlements continue to have a proration factor of 0.9987208056 applied to the Base Entitlement. There are no changes for OHC, ECP, and NSS ECPMH programs from Annual R-1 to Annual R-2.

2015–16 Annual

SB 828 (Chapter 29, Statutes of 2016) provided an additional $27,429,000 for the AB 602 program which increased the 2015–16 appropriation from $2,743,893,000 at P-2 to $2,771,322,000 at Annual. However, the appropriation of $2,771,322,000 continues to be insufficient to fully fund AB 602 entitlements at Annual. As a result, a proration factor of 0.9829803601 is being applied to the Base Entitlement.

The 2015–16 OHC entitlement equals $139,100,998 and is fully funded at Annual. Funding for the 2015–16 ECP Program was insufficient and a proration factor of 0.5470466614 was applied to the calculation. A new funding exhibit titled Necessary Small SELPAs’ Extraordinary Cost Pool for Mental Health Services Process and accompanying exhibit reference guide provide detailed funding calculations for necessary small SELPAs with extraordinary costs associated with educationally related mental health services, including out-of-home residential services.

Special Education Infant (Ages Two and Younger) Program

The Infant Program provides funding for SELPAs that operate Early Education Programs for individuals with exceptional needs who are younger than three years of age. The calculation of state aid shown on Line A-10 of the Principal Apportionment Summary can be found on the exhibit titled Infant Entitlement. The accompanying exhibit reference guide also provides additional details on how funding is calculated for the program.

The 2016–17 Budget Act appropriates $74,359,000 for the Infant program and is sufficient to fully fund the program at P-1. The 2016−17 Infant program statewide average unit rates remain the same as the prior year’s rate because the statutory COLA is zero, and can be viewed on the Funding Rates and Information Web page.

The 2016–17 Infant Entitlement exhibit was modified to display additional details on how instructional personnel units and funding are calculated for greater transparency. Notable changes are as follows:

• Added text to show the calculations for lines A-13 through A-18 for average units of both allocated and operated for each instructional setting.
• Added a new section titled Full-Time Equivalent Designated Instruction & Services (FTE DIS) Units and new Line A-20 certificated units and Line A-21 classified units. Lines A-20 and A-21 are used to calculate FTE DIS units on Line A-22.
• Added new Line C-14 and renumbered Lines C-15 through C-20.

Prior year adjustments are included on Line A-17 of the Principal Apportionment Summary and details are displayed on the Adjustments and Prior Year Recomputations (XLS) Excel file. 

County Funding Transfer Process

The calculation of state aid shown on Line A-11 of the Principal Apportionment Summary can be found on the exhibits titled County Transfer of Funds for County Served District Funded ADA for COEs and School District Transfer of Funds for County Served District Funded ADA for school districts. This funding represents transfers that increase funding for the COE and decrease funding to the pupil’s school district of residence through the Principal Apportionment based on information reported by the COE and school district. Details of the requirements for the transfer can be found in the School District Transfer of Funds for County Served District Funded ADA and County Transfer of Funds for County Served District Funded ADA exhibit reference guides, as well as the Attendance District Funded County Programs and County Served District Funded ADA Transfer Selection sections of the Data Reporting Instruction Manual (This link is no longer available. Please use the following link: PADC Manual DOCX)

To account for this transfer in the standardized account code structure (SACS), school districts will use Object Code 7142 (Other Tuition, Excess Costs, and/or Deficit Payments to County Offices) to record the payment to COEs. COEs will use Object Code 8710 (Tuition) to record the receipt from districts. All LEAs will use the unrestricted Resource Code 0000.

To help understand the basis for the transfers, CDE has published a series of Frequently Asked Questions on the transfer of enrollment and unduplicated pupil counts in CALPADS and the flow of funds under LCFF for students served by a COE for which the funding is allocated to the district of residence. Additionally, the Report of Attendance and CALPADS Enrollment/Unduplicated Pupil Count Transfers for District Funded County Program Students (XLS) Excel file available on CDE’s Web site shows the District Funded County Program ADA that is used to calculate the transfer of funds from the district of residence to the COE.

New or Expanding Charter Special Advance Payments

New or Expanding Charter Advance Payments shown on Line A-13 of the Principal Apportionment Summary are the total payments made in the Pupil Estimates for New or Significantly Expanding Charters (PENSEC) and Charter School 20 Day Attendance Report (20 Day) special advance apportionments. The PENSEC and 20 Day reports provide special advance apportionments based on estimated and actual attendance data, respectively, for newly operational charter schools and charter schools that are expanding to add one or more grade levels. 

School District Advance Payments of In-Lieu Property Tax Transfers for New or Expanding Charter Schools, Line A-14 of the Principal Apportionment Summary, are the total in-lieu of property tax payments made to school districts based on the PENSEC and 20 Day charter school special advance apportionment calculations.

Charter School Overpayments

Funding adjustments for charter schools are displayed on lines A-15 and A-16 of the Principal Apportionment Summary. Line A-16, PY Amount Charter Overpaid, includes overpayments not collected in the prior year that are brought forward and reduce the current year LCFF State Aid apportionment payments. Line A-15, Amount Charter Overpaid, includes amounts overpaid based on calculations in the current period, i.e., when payments received to date exceed annualized funding in the current period. Overpayments typically result from changes between periods in ADA, local property taxes (in lieu of property taxes for charter schools), or other data used in the apportionment calculations. In some cases, an invoice will be sent directly to the charter school to recover the overpayment.

Payment Schedule and P-2 Deferral Information

Monthly payments for the P-1 Apportionment covering the months of February through May are available on CDE’s Web site at the county level and by LEA.

The Governor’s Budget released in January includes a proposal to defer a portion of the June 2017 P-2 payment to July 2017. Based on the latest P-1 information, CDE estimates the proposed Principal Apportionment deferral in the amount of $859,107,000 would result in approximately 27 percent of an LEA’s June Principal Apportionment payment being deferred to July.

To help with planning, the following steps provide LEAs with instructions on how to estimate the potential impact to their June payment:

1. Calculate an estimate of the LEA’s Total P-2 Principal Apportionment for all Principal Apportionment programs. For guidance, see the P-1 Principal Apportionment Summary (XLS) for a list of the programs the LEA received funding for at P-1. LCFF state aid should reflect current year (P-2) ADA, unduplicated pupil counts (UPC), and local property tax estimates. The Total P-2 estimate should also include any expected increases or decreases in funding as a result of prior year corrections.
2. Determine the LEA’s Principal Apportionment payments through May 2017. This amount can be calculated by adding Column I and Column O of the P-1 Payment Schedule Summary – LEA Detail (XLS).
3. Calculate the LEA’s P-2 Balance Due amount by subtracting the amount determined in Step 2 (payments received through May) from the amount calculated in Step 1 (estimated P-2 Total).
4. Calculate the amount of the P-2 payment deferred to July by multiplying the amount determined in Step 3 by 27 percent.
5. Calculate the LEA’s P-2 payment paid in June by subtracting the amount determined in Step 4 (deferred payment) from the amount calculated in Step 3 (P-2 balance due).

Additional information on Principal Apportionment payments is available on CDE’s Web site.

Resources for Understanding Principal Apportionment Entitlements and Payments

The following resources are available to LEAs to help with understanding the calculation of Principal Apportionment program entitlements:

• Principal Apportionment Funding Exhibits
  Detailed entitlement calculations by LEA for each Principal Apportionment program. The CDE recommends that users review the exhibits in conjunction with the Principal Apportionment Exhibit Reference Guides.

• Principal Apportionment Exhibit Reference Guides
  Detailed explanation of all Principal Apportionment exhibits, including exhibit purpose, data sources, preceding and subsequent calculations, and calculation details.

• 2016−17 Funding Rates and Information
  Provides 2016−17 fiscal year funding rates and other information used in the calculation of funding for Principal Apportionment programs.
• Funding Excel Files
  Below is a summary of notable Excel files applicable to most LEAs:
  • Principal Apportionment Summary (XLS): Reflects an LEA’s total state aid for all programs included in the Principal Apportionment, including prior year recomputations. This forms the basis for determining an LEA’s monthly payments. For SACS coding, Resource and Object codes are shown on the Excel file.
  • Adjustments and Prior Year Recomputations (XLS): Detail by LEA, fiscal year, and program of the adjustments and prior year recomputations reflected on Line A-17 of the Principal Apportionment Summary.
  • Monthly payment schedule (XLS): Provides an LEA’s monthly Principal Apportionment payment for the months of February through May. Each LEA’s monthly payment is determined based on a statutory formula, by fund type, calculated as a percentage of the LEA’s total P-1 Principal Apportionment amount, net of advance payments. Payment information , including offsets, is available on the State Controller’s (SCO) Web site, as well as estimated payment dates (PDF).
• LCFF Funding Snapshot
  A high-level summary for each school district and charter school of the main LCFF funding components. This snapshot combines into one document data elements from several different LCFF exhibits. Details of the funding are also available in each Funding Exhibit.

• LCFF Fingertip Facts
  LCFF funding data for all LEAs has been aggregated to provide statewide information for use by interested parties. The Fingertip Facts are intended as a summary and do not include detailed descriptions or explanations of the various sources and components of funding. Note: 2016−17 P-1 data will be available on CDE’s Web site approximately a week after the P-1 certification date.

• Answers to LCFF Frequently Asked Questions