Funding Rates and Information, Fiscal Year 2023–24

Principal Apportionment funding rates and other fiscal information for fiscal year 2023–24.

This page provides funding rates and other information applicable to the 2023–24 Principal Apportionment based on the 2023–24 Budget Act (Senate Bill [SB] 101, Chapter 12, Statutes of 2023) and SB 114, Chapter 48, Statutes of 2023.

Cost-of-Living Adjustment (COLA)

Statutory COLA	Rate
2023–24 Statutory COLA	8.22%

Visit the Local Control Funding Formula (LCFF) COLA web page for more information.

Education Protection Account (EPA) Entitlement

Refer to the California Department of Education (CDE)'s Education Protection Account web page for EPA apportionment information and frequently asked questions.

2023–24 Department of Finance (DOF) Preliminary EPA Revenue Amount (Used for 1st, 2nd, and 3rd Quarter EPA Payments)	$13,879,954,950
CDE EPA Entitlement Percentage at Advance (Used for 1st and 2nd Quarter EPA Payments)	44.55990366%
CDE EPA Entitlement Percentage at First Principal Apportionment (P-1) (Used for 3rd Quarter EPA Payment)	48.75954508%
2023–24 DOF Final EPA Revenue Amount (Used for 4th Quarter EPA Payments and Annual Recomputation)	$7,015,754,300
CDE EPA Entitlement Percentage at Second Principal Apportionment (P-2) (Used for 4th Quarter EPA Payment)	21.98880689%
CDE EPA Entitlement Percentage at Annual (Final)¹	TBD in February 2025

¹Once established at the Annual Apportionment, the 2023–24 EPA entitlements will not change in subsequent apportionments (i.e. First Recertification of Annual, etc.).

School District and Charter School LCFF Entitlement

The amounts below reflect funding levels used in the LCFF Entitlement calculations.

Base Grant Funding, EC Section 42238.02(d)

Grade Span	A 2022−23 Base Grant per Average Daily Attendance (ADA)	B 2023–24 COLA (A * 8.22%)	C 2023–24 Base Grant per ADA before Grade Span Adjustments (A + B)	D Grade Span Adjustments (TK–3: C * 10.4% 9–12: C * 2.6%)	E 2023−24 Base Grant/Adjusted Base Grant per ADA (C + D)
Transitional Kindergarten/ Kindergarten (TK/K)-3	$9,166	$753	$9,919	$1,032	$10,951
4-6	$9,304	$765	$10,069	N/A	$10,069
7-8	$9,580	$787	$10,367	N/A	$10,367
9-12	$11,102	$913	$12,015	$312	$12,327

Supplemental and Concentration Grant Funding

Funding	Percentage	Grant Calculation
Supplemental Grant EC Section 42238.02(e)	20%	For each grade span: Base Grant or Adjusted Base Grant per ADA, times total funded ADA, times Unduplicated Pupil Percentage (UPP), times 20 percent.
Concentration Grant EC Section 42238.02(f)	65%	For each grade span: Base Grant or Adjusted Base Grant per ADA, times total funded ADA, times portion (if any) of UPP²that exceeds 55 percent, times 65 percent.

²For charter schools, the UPP used for Concentration Grant Funding is the lesser of its own UPP or the UPP of its determinative school district.

Transitional Kindergarten Add-on Funding, EC Section 42238.02(g)(2)

School districts and charter schools will receive an add-on to the LCFF entitlement equal to the Transitional Kindergarten (TK) add-on rate multiplied by the local educational agency's (LEA's) current year TK ADA.

A 2022−23 Transitional Kindergarten Add-on per ADA	B 2023−24 COLA (A * 8.22%)	C 2023−24 Transitional Kindergarten Add-on per ADA (A + B)
$2,813	$231	$3,044

School District Necessary Small Schools (NSS)

The NSS 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 amount.

2023–24 NSS Funding Bands for the School District NSS Allowance for the LCFF Entitlement

The amounts below reflect the 2023–24 COLA and NSS funding band adjustments authorized by EC sections 42282, 42284, and 42287.

Necessary Small Elementary Schools, EC Section 42282

Number of Teacher(s)	Average Daily Attendance	Funding Amount Includes 2023–24 COLA (8.22%)
1	1 to 24	$268,348
2	25 to 48	$531,045
3	49 to 72	$793,973
4	73 to 96	$1,056,670

Necessary Small High Schools, EC Section 42284

Number of Certificated Employee(s)	Average Daily Attendance	Funding Amount Includes 2023–24 COLA (8.22%)
1	1 to 19	$226,141
2	1 to 19	$322,421
3	1 to 19	$716,202
4	20 to 38	$877,412
5	39 to 57	$1,038,623
6	58 to 71	$1,199,833
7	72 to 86	$1,361,044
8	87 to 100	$1,522,254
9	101 to 114	$1,683,465
10	115 to 129	$1,844,675
11	130 to 143	$2,005,886
12	144 to 171	$2,167,097
13	172 to 210	$2,594,792
14	211 to 248	$3,063,276
15	249 to 286	$3,531,767

Note that fractional ADA units of 0.5 and above are rounded up, and those below 0.5 are rounded down.

NSS Funding Bands for the EPA Proportionate Share Calculation

The amounts below reflect the deficited 2012–13 NSS funding levels, adjusted by COLA for the 2013–14 to 2023–24 fiscal years. For districts receiving an NSS allowance, a deficited 2012–13 allowance, adjusted for COLA, is calculated using current year data. This amount is then used as a component of the EPA Proportionate Share calculation.

Necessary Small Elementary Schools, EC Section 42238.03(a)(1)(D)

Number of Teacher(s)	Average Daily Attendance	2012–13 Deficited Funding Amount, Adjusted for COLA
1	1 to 24	$151,414
2	25 to 48	$302,829
3	49 to 72	$454,243
4	73 to 96	$605,656

Necessary Small High Schools, EC Section 42238.03

Number of Certificated Employee(s)	Average Daily Attendance	2012–13 Deficited Funding Amount, Adjusted for COLA
1	1 to 19	$122,901
2	1 to 19	$245,803
3	1 to 19	$545,921
4	20 to 38	$668,822
5	39 to 57	$791,725
6	58 to 71	$914,626
7	72 to 86	$1,037,527
8	87 to 100	$1,160,429
9	101 to 114	$1,283,330
10	115 to 129	$1,406,231
11	130 to 143	$1,529,133
12	144 to 171	$1,652,035
13	172 to 210	$1,774,936
14	211 to 248	$1,897,838
15	249 to 286	$2,020,739

Note that fractional ADA units of 0.5 and above are rounded up, and those below 0.5 are rounded down.

County Office of Education (COE) LCFF Target Entitlements

Operations Grant and Other Funding, EC Section 2574

Grant	Multiplier	2022−23 Rate	2023–24 COLA (8.22%)	2023–24 Rate
Operations Grant, Base Amount	Per County	$805,906	$66,245	$872,151
Operations Grant, District Allowance	Per School District	$320,797	$26,370	$347,167
Operations Grant, Band 1 Grant	Per Countywide ADA (1 to 30,000)	$100.92	$8.30	$109.22
Operations Grant, Band 2 Grant	Per Countywide ADA (30,001 to 60,000)	$88.64	$7.29	$95.93
Operations Grant, Band 3 Grant	Per Countywide ADA (60,001 to 140,000)	$76.35	$6.28	$82.63
Operations Grant, Band 4 Grant	Per Countywide ADA (over 140,000)	$64.06	$5.27	$69.33
Juvenile Court School Grant	Per County	N/A	N/A	$200,000
County Community School Grant	Per County	N/A	N/A	$200,000

Alternative Education Base Grant Funding, EC Section 2574, modified per SB 114

Grant	Multiplier	A 2022−23 School District and Charter School Base Grant, Grades 9-12	B SB 114 Adjustment (A * 1.33)	C 2023–24 COLA (B * 8.22%)	D 2023–24 Base Grant Rate (B + C)
Alternative Education	Per ADA	$11,391	$15,150.03	$1,245.33	$16,395.36

Supplemental and Concentration Grant Funding, EC Section 2574(c)

Funding	Percentage	Grant Calculation
Supplemental Grant - County Funded Non-Juvenile Court School	35%	Alternative Education Base Grant per ADA, times total ADA, times UPP, times 35 percent.
Supplemental Grant - Juvenile Court School	35%	Alternative Education Base Grant per ADA, times total ADA, times 100 percent, times 35 percent.
Concentration Grant - County Funded Non-Juvenile Court	35%	Alternative Education Base Grant per ADA, times total ADA, times portion (if any) of UPP that exceeds 50 percent, times 35 percent.
Concentration Grant - Juvenile Court Schools	17.50%	Alternative Education Base Grant per ADA, times total ADA, times 100 percent, times 17.50 percent.

COE Additional LCFF State Aid

COE Funding for Local Control Accountability Plan (LCAP) Support, EC Section 2575.1

Additional LCFF State Aid for COEs funded at the LCFF Target formula as of the 2016–17 Second Principal Apportionment.

Grant	Multiplier	2022–23 Rate	2023−24 COLA (8.22%)	2023−24 Rate
LCAP Support	Per School District	$22,203	$1,825	$24,028
LCAP Support	Minimum Allowance	$94,999	$7,809	$102,808

COE Funding for Differentiated Assistance, EC sections 2575.2 and 2575.3

Additional LCFF State Aid for COEs providing assistance to school districts and charter schools identified for differentiated support.

Entitlement	Multiplier	School District Prior Year Annual ADA	EC 2575.2, 2575.3 Allowance
Base	Per County	N/A	$300,000
Small District	Per District	1 to 2,499	$100,000
Medium District	Per District	2,500 to 9,999	$200,000
Large District	Per District	10,000 or more	$300,000
Charter School	Per School	N/A	$100,000

COE Student Support and Enrichment Block Grant

Per EC Section 2575.5, added by SB 114, COEs will receive an amount per unit of Alternative Education Grant funded ADA.

Grant	Multiplier	2023−24 Rate
Student Support and Enrichment	Per ADA	$3,000

Expanded Learning Opportunities Program Funding

Rate Threshold	Preliminary Rate (Advance)	P-1 Rate	P-2 Rate (Final)	Funding Calculation
Rate 1: UPP greater than or equal to 75.00%* [EC 46120(d)(1)(B) and 46120(d)(4)]	$2,750	$2,750	$2,750	Rate 1, multiplied by 2022–23 P-2 reported classroom-based ADA in grades TK/K-6, multiplied by 2022–23 P-2 UPP in grades TK/K-12. The minimum entitlement is $50,000 [EC Section 46120(d)(2)].
Rate 2**: UPP less than or equal to 74.99% [EC 46120(d)(1)(C)]	$1,802.6618617530	$1,802.9516774633	$1,802.9516774633	Rate 2, multiplied by 2022–23 P-2 reported classroom-based ADA in grades TK/K-6, multiplied by 2022–23 P-2 UPP in grades TK/K-12. The minimum entitlement is $50,000 [EC Section 46120(d)(2)].

*LEAs eligible for Rate 1 in 2022–23 (2021–22 P-2 UPP in grades TK/K-12 greater than or equal to 75.00%) remain eligible for Rate 1 for at least three years even if the prior year (2022–23) UPP in grades TK/K-12 is less than 75.00% [EC Section 46120(d)(4)].

**Rate 2 is calculated based on the amount of funds remaining from the appropriation in the budget item, after the amount allocated to Rate 1 LEAs, and is subject to change at P-1 and P-2 as the result of late notice charter school closures and funding adjustments described in EC Section 46120(d)(5).

Proposition 28: Arts and Music in Schools

Funding for Proposition 28: Arts and Music in Schools is apportioned to school districts, county office of education, charter schools, and state special schools based on the share of statewide total enrollment and enrollment of economically disadvantaged pupils in the prior year. The purpose of these funds is to supplement arts education programs.

Funding Basis	Rate Calculation	Preliminary Rate	P-1 Rate	P-2 Rate
Share of Statewide Enrollment	70% of Total Appropriation, Divided by Statewide Enrollment	$110.5016528	$110.5059640	$110.5062490000
Share of Statewide Enrollment of Pupils Eligible for Free and Reduced Price Meals (FRPM)	30% of Total Appropriation, Divided by Statewide Enrollment of FRPM Eligible Pupils	$78.4189736	$78.4215840	$78.4216260000

Refer to California Department of Education (CDE)’s Proposition 28 – Arts and Music in Schools web page for apportionment information and FAQ’s.

LCFF Equity Multiplier

The LCFF Equity Multiplier provides additional funding for school sites that meet specified nonstability and socioeconomically disadvantaged pupil thresholds. For each eligible school site, a calculated statewide Equity Multiplier rate is multiplied by the school site's prior year adjusted cumulative enrollment. The school site will receive the product of this calculation or $50,000, whichever is greater.

Statewide LCFF Equity Multiplier Rate	Rate
2023–24 LCFF Equity Multiplier Rate:	$1,052.6104853934

Visit the LCFF Equity Multiplier web page for more information.

Special Education Local Plan Area (SELPA) Base Rate, EC Section 56836.146

2022–23 SELPA Base Rate	2023–24 COLA (8.22%)	2023–24 SELPA Base Rate
$820.00	$67.4040000000	$887.4040000000

Special Education Program Specialists and Regionalized Services (PS/RS) Rate, EC Section 56836.24

2022–23 Statewide PS/RS Rate	2023–24 COLA (8.22%)	2023–24 Statewide PS/RS Rate
$18.2872868200	$1.5032149766	$19.7905017966

Special Education Out-of-Home Care Program, EC Section 56836.168

Data Element	2022–23 Rate	2023–24 COLA (8.22%)	2023–24 Rate
Foster Youth	$1,607.99	$132.18	$1,740.17
Short-Term Residential Therapeutic Program	$15,560.96	$1,279.11	$16,840.07
Community Care	$3,578.28	$294.13	$3,872.41
Intermediate Care	$13,499.02	$1,109.62	$14,608.64
Skilled Nursing	$28,636.93	$2,353.96	$30,990.89

Special Education Extraordinary Cost Pool for Nonpublic Nonsectarian Schools/Licensed Children's Institutions & Necessary Small SELPA's Mental Health Services, EC Section 56836.21

2022–23 Threshold Amount	2023–24 COLA (8.22%)	2023–24 Threshold Amount
$90,504.67	$7,439.48	$97,944.15

Special Education Infant (Ages Two and Younger) Program, EC sections 56428-56432

Instructional Settings	2022–23 Statewide Average Rate	2023–24 COLA (8.22%)	2023–24 Statewide Average Rate
Special Day Class	$70,357	$5,783	$76,140
Resource Specialist Program	$74,180	$6,098	$80,278
Designated Instruction and Services	$69,486	$5,712	$75,198
Aide	$28,570	$2,348	$30,918

Special Education Mental Health Services, EC Section 56836.07

LEA	Advance Rate	P-1 Rate	P-2 Rate (Final)
Los Angeles County Court School	$0.5983577186	$0.5894404869	$0.5923389192
Other LEAs	$80.9163599137	$79.7104760361	$80.1024331856

Special Education Early Intervention Preschool Grant, EC Section 56836.40

Early Intervention Preschool	Rate
P-1	$5,677.7235702914
P-2 (Final)	$5,661.4049563473

Prior Year Statewide Absence Rates

Statewide average absence rates are calculated and provided by the CDE to fulfill multiple requirements in statute, as detailed below. For any given fiscal year, the rates are calculated using prior year elementary school district (K–8) and high school district (9–12) ADA reported as of the Second Principal Apportionment, divided by Fall Census Day enrollment (October of prior year) for each district (capped at 100%) and averaged by district type (elementary and high school).

Transitional Kindergarten Audit Penalties

Commencing with 2022–23, school districts and charter schools that fail to comply with the transitional kindergarten (TK) requirements in EC Section 48000(g) may incur audit findings with fiscal penalties pursuant to EC Section 48000.1. The prior year statewide absence rate for elementary school districts for kindergarten and grades 1 to 8, as calculated by the CDE, is used in the penalty calculation for the school site average adult-to-pupil ratio in EC Section 48000.1(b)(1)(A).

For 2023–24 TK average adult-to-pupil ratio penalties, the prior year statewide absence rate for elementary school districts (K–8) is 7.50%.

Course Based Independent Study ADA Adjustment

The following should be used by all school districts, charter schools, and COEs for reporting any Course Based Independent Study (CBIS) ADA that exceeds 10 percent of the total ADA of the LEA, pursuant to EC Section 51749.5(b)(5). For detailed instructions specific to each type of LEA, refer to the Principal Apportionment Data Collection (PADC) Web Application User Manual. This calculation must be done prior to reporting ADA in the PADC Web Application.

Grade Level	Statewide Absence Rate	Percentage of CBIS ADA, in excess of 10% of Total ADA, to be Reported
Elementary (K–8)	7.50%	92.50%
High (9–12)	8.70%	91.30%

The following example illustrates the calculation for a hypothetical unified/high school district.

CBIS Calculation Example

Calculation	CBIS ADA	All Other ADA	Total 9–12 ADA
9–12 Regular ADA (before adjustment)	120.00	880.00	1000.00
10% Threshold	1000 x 10% = 100.00	N/A	N/A
ADA Exceeding Threshold Adjusted per EC 51749.5(b)(5) (rounded to the nearest 10th)	(120.00 − 100.00) x 91.30% = 18.26	N/A	N/A
Adjusted Regular ADA to Be Reported as Eligible for Funding	100.00 + 18.26 = 118.26	880.00	998.26
ADA to Be Reported as Not Eligible for Funding (rounded to the nearest 10th)	(120.00 − 100.00) x 8.70% = 1.74	N/A	N/A

Questions: Principal Apportionment Section | PASE@cde.ca.gov | 916-324-4541

Last Reviewed: Thursday, July 25, 2024

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