Calculations to Determine 2023–24 P-1

Principal Apportionment Highlights | LCFF Entitlement | Basic Aid Inter-district | Basic Aid Supplement | AICF | Special Education | Infant | Mental Health Services | Early Intervention Preschool Grant | Expanded Learning Opportunities Program | County Funding Transfer | Other State Aid | HTSTR | Proposition 28: Arts and Music in Schools | LCFF Equity Multiplier | Charter Special Advance | Charter Overpayments | Payment Schedule | Resources

The California Department of Education (CDE) certified the First Principal Apportionment (P-1) for fiscal year (FY) 2023–24 on February 20, 2024, pursuant to California Education Code (EC) Section 41332. The following provides specific details regarding the calculation of funding for each Principal Apportionment component.

Local educational agency (LEA) funding calculations are available through the Principal Apportionment Funding Exhibits. In addition to certifying the 2023–24 P-1 funding calculations, FYs 2022–23 Annual and 2021–22 Second Annual Recertification (Annual R-2) have been recalculated, as well as other prior years, as necessary. The cumulative amount of prior year adjustments is reflected on Line A-24 of the 2023–24 P-1 Principal Apportionment Summary (XLSX), and further detailed on the Adjustments and Prior Year Recomputations (XLSX) Excel file. For more information about these adjustments and other resources, please see the Resources for Understanding Principal Apportionment Entitlements and Payments section below.

2023–24 Principal Apportionment Highlights

Each year, there may be statutory or administrative changes to Principal Apportionment calculations. Notable changes for FY 2023–24 are as follows:

• Several new programs are added to the Principal Apportionment in 2023–24. More information about each of these programs is detailed below.
  • Proposition 28: Arts and Music in Schools, Principal Apportionment Summary, Line A-17
  • Local Control Funding Formula (LCFF) Equity Multiplier, Principal Apportionment Summary, Line A-18
  • Student Support and Enrichment Block Grant, Principal Apportionment Summary, Line A-19
• School district and charter school 2023–24 LCFF entitlements include a statutory cost of living adjustment (COLA) of 8.22 percent.
• Commencing with FY 2023-24, the County Offices of Education (COE) LCFF Entitlement, includes the following:
  • Changed COE Alternative Education Grant Average Daily Attendance (ADA) from being funded using only current year ADA to the greater of current, prior, or the three most recent prior year's average ADA.
  • Adjusted the Alternative Base Grant rate to equal 1.33 of the 2022–23 school district base grant for 9–12 grade span rate, adjusted by 2023–24 COLA.
  • Added new Funding of $200,000 for counties operating at least one Juvenile Court School and $200,000 for counties operating at least one County Community School.
  • Increased the Differentiated Assistance Base Grant Allowance from $200,000 to $300,000.
  • Funding of $100,000 for each charter school located in the county identified for Differentiated Assistance (EC 2575.3).
• LCFF Home-to-School Transportation and Small School District Bus Replacement Program add-ons are adjusted by COLA of 8.22 percent.
• Special Education AB 602 base grant and other add-on programs entitlements include a statutory COLA of 8.22 percent. Funding for mental health services is calculated and allocated at the LEA level and based on the ADA reported for each LEA for the current fiscal year.

LCFF 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 County LCFF Calculation, School District LCFF Calculation, and Charter School LCFF Calculation exhibits, respectively.

For all LEAs, LCFF state aid is determined by subtracting local property taxes (or in-lieu of taxes for charter schools) and the 2023–24 Education Protection Account (EPA) Entitlement from the LCFF Entitlement. If applicable, the LCFF state aid is increased to reach the LCFF minimum level of state aid required by law and includes additional LCFF state aid for COEs as specified below.

LCFF Entitlement

For school districts and charter schools, the LCFF Entitlement is primarily comprised of grade span specific per-ADA base grants, plus supplemental and concentration grant funding based on the Unduplicated Pupil Percentage (UPP) of targeted disadvantaged students.

The LCFF Entitlement for COEs funded at the LCFF Target is comprised of an Operations Grant based on the student and LEA populations of the county, and an Alternative Education Grant based on a specific student population served by the COE. Commencing with fiscal year 2023–24, Alternative Education Grant funding will be based on the greater of current year ADA, prior year ADA, or the average ADA of the three most recent prior years. Details of this calculation are displayed on the County Alternative Education Grant ADA exhibit. COEs that received revenue limit and categorical program funding at a higher level than their LCFF Target entitlement are subject to the hold harmless provisions that hold their funding at the 2012–13 levels, adjusted by current year Alternative Education Grant ADA, until their LCFF Entitlement grows and surpasses the 2012–13 funding levels. These calculations comprise the LCFF Floor which is used in lieu of the LCFF Target for determination of the LCFF Entitlement for COEs funded on the “hold harmless” provisions of EC Section 2575(g)(2).

Descriptions of the LCFF components are available on the LCFF Overview web page. The details of each LEA’s LCFF Entitlement are displayed on the School District LCFF Calculation, Charter School LCFF Calculation, and County LCFF Calculation exhibits. All applicable current year funding rates used in the calculations are available on the Funding Rates and Information web page.

2021–22 ADA Loss Mitigation

LCFF entitlement calculations for 2021–22 Annual R-2 include adjustments to 2021–22 reported ADA based on provisions of EC Section 42238.023, when the following criteria are met:

• The 2019–20 ADA yield exceeds the 2021–22 ADA yield, calculated by dividing each fiscal year’s ADA by enrollment, capped at value of 1.00.
• School districts and COEs certify that they met the 2021–22 independent study requirements, as applicable.
• Charter schools are determined to be classroom-based as of the 2021–22 Second Principal Apportionment (P-2) certification.
  • List of Nonclassroom-based Charter Schools based on the 2021–22 Second Principal Apportionment (XLSX)
    

Note that calculations of school district funded ADA for FY 2022–23 and after, as applicable, use the 2021–22 ADA adjusted for ADA Loss Mitigation.

Unduplicated Pupil Percentage

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 the unduplicated pupil count (UPC) for the three years is divided by the sum of enrollment for the three years to produce the current year’s UPP. In the subsequent years, the newest year will be added and the oldest will be dropped off.

The enrollment and UPC, which form the basis of the UPP, were collected by the CDE in the California Longitudinal Pupil Achievement Data System (CALPADS) Fall 1 2023–24 data collection. Data approved by the LEA by the certification deadline (December 15, 2023), was used for 2023–24 P-1 UPP calculations. CALPADS Fall 1 data certified as of the close of the final amendment window (January 26, 2024), will be used beginning with the 2023–24 P-2 UPP calculations. Subsequent changes to CALPADS counts for LCFF can only be submitted through the audit process.

The CALPADS data used to determine each LEA’s UPP also reflects transfers reported in CALPADS for students that are served by the COE and funded based on the LCFF of 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 (XLSX) Excel file shows the District Funded County Program ADA reported by COEs by district of residence and CALPADS enrollment and unduplicated pupil count transfers as of the amended CALPADS Fall 1 report. Similarly, the Report of Attendance and CALPADS Enrollment/Unduplicated Pupil Count Transfers for County Program Charter School Students (XLSX) Excel file shows the Charter Served, County Funded ADA reported by the charter schools and CALPADS enrollment and UPC transfers. The CDE published a series of Frequently Asked Questions on the transfer of enrollment and unduplicated pupils, as well as the flow of funds under LCFF for these students.

Details of the UPP calculations are displayed on the County Unduplicated Pupil Percentage, School District Unduplicated Pupil Percentage, and Charter School Unduplicated Pupil Percentage exhibits.

Necessary Small School (NSS) Allowance

If applicable, the NSS Allowance and NSS ADA are reflected in the School District LCFF Entitlement exhibit. ADA funded through the NSS formula is excluded from the Base Grant Funding but is included for purposes of Supplemental and Concentration Grant calculations. The CDE calculated the NSS Allowance for the LCFF Entitlement based on the NSS Funding Band amounts for the applicable FY. The CDE also calculated the NSS Allowance for the EPA Proportionate Share calculation based on the 2012–13 Deficited NSS Funding Band amounts, adjusted for COLA. 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. Additional details can be found on the School District Necessary Small Schools Allowance funding exhibit.

Add-on Amounts

School district and COE LCFF 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. School district and charter school LCFF Entitlements include, if applicable, Economic Recovery Target (ERT) add-on funding and Transitional Kindergarten (TK) add-on funding. ERT is based upon a calculation done in 2013–14 that determined if the LEA would have generated a higher entitlement under the revenue limit/categorical funding model rather than the LCFF model. TK add-on funding is based on current year ADA reported for students enrolled in TK for school districts and charter schools.

Commencing with the 2023–24 fiscal year, the following add-on amounts are adjusted by COLA:

• Home-to-School Transportation
• Small School District Bus Replacement Program
• Transitional Kindergarten Add-on Rate

Commencing 2023–24, COEs operating at least one Juvenile Court School and at least one County Community School will receive add-on funding.

Minimum State Aid Guarantee

Some LEAs receive additional state aid to meet the level of the statutory minimum guarantee based on 2012–13 funding, known as Minimum State Aid Guarantee. The additional state aid to meet the Minimum State Aid Guarantee is added to the school district, charter school or COE LCFF State Aid, as applicable.

The Minimum State Aid Guarantee for COEs is adjusted by the COLA amount calculated in the LCFF Target, for COEs without excess local revenues, as shown on the County LCFF Calculation exhibit, Section D.

Additional COE LCFF State Aid

EC Section 2575.1, effective as of the 2017–18 FY, provides each COE funded at the LCFF Target as of the 2016–17 P-2 additional LCFF state aid based on the number of school districts under its jurisdiction, or a statutory minimum. Details of the funding calculation can be found in the County LCFF Calculation exhibit.

EC Section 2575.2 provides all COEs with $300,000 in additional LCFF state aid, plus an allowance for each COE with more than one school district under its jurisdiction based on the number and size of school districts identified for differentiated assistance pursuant to EC Section 52071. EC Section 2575.3, provides COEs with $100,000 in additional LCFF state aid based on the number of charter schools located in the county identified for differentiated assistance. Details of the funding calculation can be found in the County Funding Based on LEAs Identified for Differentiated Assistance exhibit. The assistance status for each LEA is available in the 2023 LCFF COE/District Assistance Status Spreadsheet and the 2023 LCFF Charter School Assistance Status Spreadsheet on the Local Control Funding Formula web page.

LCFF State Aid pursuant to EC Section 2575.1, EC Section 2575.2, and EC 2575.3 represents a portion of a COE’s overall LCFF State Aid and is included in standardized account code structure (SACS) Object Code 8011.

In-lieu of Property Taxes

In-lieu of property taxes have been calculated for FY 2023–24 as well as recalculated for FYs 2021–22 and 2022–23 to reflect revised ADA and sponsoring school district tax per ADA rates. Total in-lieu of property taxes for each charter school are shown on Line I-4 of the Charter School LCFF Calculation exhibit. Countywide charter schools, county program charter schools and charter schools approved by the State Board of Education may have multiple sponsoring school districts, as defined in EC Section 47632(i). A summary of the in-lieu of property taxes for these charter schools is shown on the ADA and In-lieu of Property Taxes by District of Residence (XLSX) Excel file. Details of the calculation are provided in the Local Revenue Detail by District of Residence exhibit. In-lieu of property taxes are final as of the third annual recertification.

Since the sponsoring school district is not always the same as the authorizing entity, a complete list of charter schools included in the Principal Apportionment is published with each certification to identify the authorizer, sponsoring school district(s), petition type, and petition expiration date for each charter school included in the Principal Apportionment. The Excel file, titled Charter Schools in the 2023–24 First Principal Apportionment (XLSX) is available on the 2023–24 Funding Excel Files web page.

Education Protection Account (EPA) Entitlement

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

Details of the EPA calculations are displayed on the Education Protection Account Calculation exhibit. EPA entitlements are also displayed on the County LCFF Calculation, School District LCFF Calculation, and Charter School LCFF Calculation exhibits, and are shown for informational purposes on the Principal Apportionment Summary.

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

Basic Aid Choice and Basic Aid Court-Ordered Voluntary Pupil Transfer

The Basic Aid Choice and Basic Aid Court-Ordered Voluntary Pupil Transfer 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 and A-5 of the Principal Apportionment Summary can be found on the School District Basic Aid Choice Calculation and School District Basic Aid Court-Ordered Voluntary Pupil Transfer Calculation exhibits, respectively.

2023–24 P-1 Statewide Totals

Basic Aid Supplement Funding (Charter School Adjustment)

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 School District Basic Aid Supplement Calculation and School District Basic Aid Supplement Funding exhibits. The statewide total amount for this program at P-1 is $44,315,668.

Adults in Correctional Facilities

The Adults in Correctional Facilities (AICF) program provides funding on a reimbursement basis to eligible LEAs that offer schools and classes for adults in correctional facilities. The calculation of state aid shown on Line A-8 of the Principal Apportionment Summary can be found on the Adults in Correctional Facilities Funding exhibit.

Funding for the 2023–24 AICF program is based on the LEA’s prior year AICF entitlement, plus an increase or decrease in funding based on the ADA funded in the prior year compared to the ADA funded in the second prior year. Decreases in ADA are multiplied by the LEA-specific prior year funded rate per ADA, while increases in ADA and COLA are funded at a statewide average rate for the program. For most LEAs, ADA growth is capped at 2.5 percent. Growth and COLA funding may be prorated if there are insufficient funds.

The 2023–24 Budget Act appropriates $8,670,000 for the AICF program, which was sufficient to fully fund the program at P-1.

Special Education Funding AB 602

The Special Education Program, also known as AB 602, provides funding to SELPAs based on the SELPA’s ADA and other data elements. Funding for the Extraordinary Cost Pool Claims Process (ECP) and the Necessary Small SELPAs’ Extraordinary Cost Pool for Mental Health Services Process (NSS ECPMH) is not calculated until the Annual Apportionment.

The calculation of state aid shown on Line A-9 of the Principal Apportionment Summary can be found on the SELPA Special Education Funding Exhibit, SELPA Special Education Funding Exhibit – LA Court, and SELPA Special Education Funding Exhibit – Charter SELPA exhibits. The Special Education AB 602 ADA and SELPA's memberships information can be viewed on the Special Education web page.

The 2023–24 Budget Act appropriates $4,509,589,000 for the program, which was sufficient to fully fund the program at P-1. Funding rates are available on the Funding Rates and Information web page.

Special Education Out-of-Home Care

The Out-of-Home Care (OHC) Program provides funding to SELPAs for foster youth enrollment and pupils residing in facilities located within each SELPA’s geographic boundaries. The OHC funding is a component of the AB 602 entitlement.

AB 602 State Aid Adjustments and Prior Year Recomputations

2022–23 Annual

The 2022–23 appropriation of $4,488,775,000 provided for Special Education AB 602 program was sufficient to fully fund the program at Annual. Funding for the OHC program was updated with current year data and the appropriation of $151,027,000 was sufficient to fully fund the program at Annual. Funding for the ECP Program was insufficient to fully fund the program, and a proration factor of 0.6252045181 was applied to the calculation. Funding for the NSS ECPMH Program was fully funded at Annual.

2021–22 Annual R-2

The 2021–22 AB 602 appropriation was sufficient to fully fund the program at Annual R-2. There were no changes to the 2021–22 OHC, ECP, and NSS ECPMH programs from Annual R-1 to Annual R-2.

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 Infant Entitlement exhibit.

The 2023–24 Budget Act appropriates $88,368,000 for the Infant Program, which is insufficient to fully fund the program at P-1 and a proration factor of 0.9802709524 was applied. The statewide average unit rates and COLA information is available on the Funding Rates and Information web page.

Prior year adjustments are included on Line A-24 of the Principal Apportionment Summary and details are displayed on the Adjustments and Prior Year Recomputations (XLSX) Excel file.

Special Education Mental Health Services

The 2023–24 Budget Act appropriates $437,168,000 for Mental Health Services. Funding at P-1 is based on the ADA reported for each LEA for P-1 multiplied by per-ADA rates of $79.7104760361 for all LEAs and 0.5894404869 for the Los Angeles County Court, as shown on the Funding Rates and Information web page. The calculation of state aid shown on Line A-11 of the Principal Apportionment Summary can be found on the Mental Health Services exhibits.

Special Education Early Intervention Preschool Grant

The 2023–24 Budget Act appropriates $260,000,000 for the Early Intervention Preschool Grant. Funding for each school district is based on the 2023–24 CALPADS Fall 1 pupil counts for grade 1 with exceptional needs. Data approved by the school district by the certification deadline (December 15, 2023), was used for 2023–24 P-1 calculations. CALPADS Fall 1 data certified as of the close of the final amendment window (January 26, 2024), will be used for 2023–24 P-2 calculations. The per pupil rate using data from P-1 was $5,677.7235702914, as shown on the Funding Rates and Information web page. The calculation of state aid shown on Line A-12 of the Principal Apportionment Summary can be found on the Early Intervention Preschool Grant exhibit.

Expanded Learning Opportunities Program

The total appropriation for the 2023–24 Expanded Learning Opportunities (ELO) Program is $4 billion, as provided in Item 6100-110-0001 of the 2023–24 Budget Act. Of the total $4 billion, $5 million is allocated outside of the Principal Apportionment to COEs to provide technical assistance, evaluation, and training services to support program improvement, pursuant to EC Section 46120(d)(8). The total appropriation to eligible school districts and charter schools at P-1 is $3,995,000,000.

The calculation of state aid shown on Line A-13 of the Principal Apportionment Summary can be found on the Expanded Learning Opportunities Program exhibit.

The ELO Program Entitlement calculation is based on each eligible LEA’s classroom-based transitional kindergarten/kindergarten through sixth grade (TK/K–6) ADA and UPP as of the 2022–23 P-2 certification in June 2023. Nonclassroom-based ADA, including full-time traditional and course-based independent study ADA, are excluded. Eligible LEAs will receive funding based on one of two rates as detailed on the Funding Rates and Information web page.

Starting in fiscal year 2022–23, LEAs with a prior year UPP equal to or greater than 75% and funded under Rate 1 are guaranteed the Rate 1 funding rate for a minimum of three years, pursuant to EC Section 46120(d)(4). Once eligible for Rate 1 according to EC Section 46120(d)(1)(B), an LEA retains Rate 1 funding until its prior year UPP falls below 75% for four consecutive years. The Expanded Learning Opportunities Program exhibit has been updated in 2023–24 to reflect the Rate 1 guarantee. The exhibit also includes a new Rate Eligibility Indicator (Line C-4) to assist LEAs and auditors in determining applicable audit procedures in the Guide for Annual Audits of K–12 Local Education Agencies and State Compliance Reporting (Audit Guide).

County Funding Transfer Process

The calculations for the transfer of funds shown on Line A-14 of the Principal Apportionment Summary can be found on the County Transfer of Funds for County Served District Funded ADA exhibit for COEs and School District Transfer of Funds for County Served District Funded ADA exhibit for school districts.

The CDE calculates the transfer of funds in accordance with EC Section 2576, which requires the CDE to transfer funds from a school district of residence to a COE for all ADA served by the COE and not eligible for funding under the COE Alternative Education Grant. LCFF funding for this ADA is credited to the district of residence as part of its LCFF Entitlement, and is used to determine the school district’s LCFF State Aid. The amount transferred to the COE is equal to the ADA attributed to the district of residence multiplied by the district’s LCFF rate, comprised of the LCFF base, supplemental and concentration grant per ADA, unless the COE and the district of residence agree on an alternative amount.

To account for this transfer in 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, the CDE has published Frequently Asked Questions on the transfer of enrollment and unduplicated pupil counts in CALPADS and the flow of funds under the 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 (XLSX) Excel file provides a summary of ADA and pupil counts by district of residence.

Other State Aid

Other State Aid is shown on Line A-15 of the Principal Apportionment Summary. Total Other State Aid allocated in 2023–24 P-1 includes $6,500,000 for the following items:

• Ongoing funding pursuant to SB 114 (Chapter 48, Statutes of 2023)
• Ongoing funding pursuant to AB 130 (Chapter 44, Statutes of 2021)

Home-to-School Transportation Reimbursement (HTSTR)

HTSTR funding provides reimbursement funding for school districts and COEs based on the prior year eligible transportation expenditures and prior year LCFF Add-on amounts based on two former transportation funding programs. 2023–24 P-1 HTSTR allocations are based on 2021–22 SACS Unaudited Actuals (UA) as the 2022–23 UA amounts will not be available until 2023–24 P-2 certification.

In order for eligible LEAs to retain the HTSTR funding, the LEA’s governing board must adopt a transportation services plan, that has been developed or updated by the LEA, on or before April 1^st of each year. For additional information, including funding formula and accounting details, refer to the Home-to-School Transportation Reimbursement web page.

Proposition 28: Arts and Music in Schools

The Arts and Music in Schools (AMS) funding program was established by Proposition 28 (2022). Funding is apportioned to school districts, COEs, and charter schools. The purpose of AMS funding is to supplement arts education programs.

The total appropriation for FY 2023–24 is $938,042,000. Of this amount, 70 percent is allocated based on the share of statewide total enrollment, and 30 percent is allocated based on the share of statewide enrollment of economically disadvantaged pupils in the prior year. Funding rates are available on the Funding Rates and Information web page.

AMS allocations are calculated at the school site level. LEAs must allocate AMS funds to each school site in the amount calculated by the CDE, as shown on the Proposition 28: Arts and Music in Schools - School Site Calculation (XLSX) Excel file. Because funding is based on prior year enrollment, newly operational school sites do not have a current year allocation of AMS funding. Additionally, school sites that closed in the prior fiscal year do not have a current year allocation.

The aggregation of funding at the LEA level, as shown on Line A-17 of the Principal Apportionment Summary, can be found on the Proposition 28: Arts and Music in Schools exhibit.

AMS has specific conditions of apportionment that must be met by LEAs. Please see our Proposition 28: Arts and Music in Schools Frequently Asked Questions for additional information regarding the calculation of apportionments and program requirements. To receive notifications regarding the release of additional AMS program information, please subscribe to the Proposition 28 listserv by sending a blank message to join-prop28@mlist.cde.ca.gov. Questions regarding the AMS program may be directed to Prop28@cde.ca.gov.

LCFF Equity Multiplier

The LCFF Equity Multiplier provides additional funding to LEAs for allocation to eligible school sites with prior year nonstability rates greater than 25 percent and prior year socioeconomically disadvantaged pupil rates greater than 70 percent.

The LCFF Equity Multiplier is a school site funding calculation. For each eligible school site, a calculated statewide Equity Multiplier rate will be multiplied by each school site’s adjusted cumulative enrollment for the prior year. The school site will receive the product of this calculation or $50,000, whichever is greater.

The statewide Equity Multiplier rate is determined by the total amount of LCFF Equity Multiplier funding and the total adjusted cumulative enrollment eligible to generate funding in any given fiscal year. The rate is equal to the amount needed to fully allocate LCFF Equity Multiplier funding. In FY 2023–24, the total amount of LCFF Equity Multiplier funding to be apportioned is $300 million.

The LCFF Equity Multiplier funding rate is available on the Funding Rates and Information web page. School site calculations are available on the LCFF Equity Multiplier - School Site Calculation (XLSX) Excel file. The aggregation of funding at the LEA level, as shown A-18 of the Principal Apportionment Summary, can be found on the LCFF Equity Multiplier exhibit.

LEAs with school sites receiving LCFF Equity Multiplier funding are subject to program requirements. Please see the LCFF Equity Multiplier web page for frequently asked questions and additional information.

COE Student Support and Enrichment Block Grant

Commencing with 2023–24, COEs with Alternative Education Grant ADA will receive the Student Support and Enrichment Block Grant (EC 2575.5). The grant will be $3,000 per unit of alternative education grant ADA. The total appropriation for FY 2023–24 First Principal is $34,175,790. The calculation of state aid, as shown on Line A-19 of the Principal Apportionment Summary, can be found on the Student Support and Enrichment Block Grant exhibit.

COEs shall include funds apportioned pursuant to this section as well as planned actions and services in the LCFF Budget overview for parents (EC 52064.1).

Charter Special Advance Payments

New or Expanding Charter Advance Payments shown on Line A-20 of the Principal Apportionment Summary are the total payments made in the First and Second Charter School Special Advance Apportionments as a result of the data submitted in the Pupil Estimates for New or Significantly Expanding Charters (PENSEC) and Charter School 20 Day Attendance (20 Day) reports. The PENSEC and 20 Day reports provide 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-21 of the Principal Apportionment Summary, are the total in-lieu of property tax payments made to school districts at the First and Second Special Advance Apportionments based on the PENSEC and 20 Day charter school data used in the apportionment calculations.

See the CS Special Advance Apportionment, FY 2023–24 web page for information on the First and Second Charter School Special Advance apportionments.

Charter School Overpayments

Funding adjustments for charter schools are displayed on lines A-22 and A-23 of the Principal Apportionment Summary. Line A-22, 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. Line A-23, PY Amount Charter Overpaid, includes overpayments not collected in the prior year that are brought forward and reduce the charter school’s current year LCFF State Aid apportionment payments. 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

Monthly payments for the P-1 Apportionment, covering the months of February through May, are available at the county level and by LEA. For more information on the payment schedule, including monthly payment percentages, refer to the Principal Apportionment Payment Schedule web page.

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.
  
• 2023−24 Funding Rates and Information
  Provides 2023–24 FY 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 (XLSX)
    Reflects an LEA’s total state aid for all programs included in the Principal Apportionment, including prior year adjustments. This forms the basis for determining an LEA’s monthly payments.
  • Adjustments and Prior Year Recomputations (XLSX)
    Detail by LEA, FY, and program of the adjustments and prior year recomputations reflected on Line A-24 of the Principal Apportionment Summary.
  • Payment Schedule Summary - LEA detail (XLSX)
    Provides an LEA’s 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 amount, net of advance payments. Payment information , including offsets, is available on the State Controller’s (SCO) website, as well as estimated payment dates (XLSX).
  • Charter Schools in the 2023–24 First Principal Apportionment (XLSX)
    List of charter schools that appear on the Principal Apportionment Summary by authorizing entity and sponsoring school district for FY 2023–24 P-1.
    
• LCFF Summary Data
  A high-level summary of the main LCFF funding components for each LEA, including base, supplemental, and concentration grant funding amounts. Details of the funding are also available in each funding exhibit.