Calculations to Determine 2009–10 P-1

First Principal Apportionment (Fiscal Year 2009–10)

The First Principal (P-1) Apportionment for fiscal year 2009–10 was certified on February 19, 2010 pursuant to Education Code (EC) Section 41332. The details of the P-1 apportionment as well as the details of the updated calculations of the 2008–09 apportionment (2008–09 Annual) and the 2007–08 apportionment (2007–08 Annual R2) that were certified as part of the P-1 Apportionment are described below.

School Districts and County Offices of Education (Fiscal Year 2009–10)

The average daily attendance (ADA) and other data reported in the Principal Apportionment Revenue software were used to calculate this apportionment. Revenue limits were increased by the 2009–10 statutory cost-of-living adjustment (COLA) of 4.25 percent (EC Sections 42238 and 42238.1). Assembly Bill 2 of the 2009–10 Fourth Extraordinary Session (ABX4 2) (Chapter 2, Statutes of 2009) prescribed the following reductions to the revenue limit: 18.355 percent for school districts and 18.621 percent for county offices of education (COE). As a result, deficit factors of 0.81645 and 0.81379 were applied to school district and COE revenue limits, respectively, in the P-1 Apportionment.

Inflation (Cost-of-living) Adjustment for District Revenue Limits

The chart below shows the COLA increase applied to Revenue Limits for each type of district for 2009–10. The COLA is calculated by multiplying the 2008–09 statewide average base revenue limit per ADA by the 2009–10 COLA of 4.25 percent for each type of district.

Adult Education

The funding methodology for this program was changed pursuant to Senate Bill 4 of the 2009–10 Third Extraordinary Session (SBX3 4) (Chapter 12, Statutes of 2009), as amended by ABX4 2. The 2009–10 funding for Adult Education was calculated by determining the amount each local educational agency (LEA) received for the program for 2007–08 (as of Annual R2) as a percentage of the statewide total ($753,690,202) and then multiplying that percentage by the $588,857,000 budgeted in item 6110-156-0001 in the Budget Act of 2009. An additional $45,896,000 in funding for 2009–10 is deferred to fiscal year 2010–11 and was not included in the calculation. An LEA’s total Adult Education Funding will be increased by its percentage share of the deferred amount when the Second Principal (P-2) Apportionment is certified in July.  

Adults in Correctional Facilities (AICF)

Funding for this program is based on the lesser of each LEA’s 2007–08 rate per ADA or 80 percent of the 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 funding increases of 2.5 percent each year. The amount appropriated for this program equals $14.9 million. The Statewide claims totaled $15.6 million. The growth funding was insufficient to fund all of the additional growth in the program for 2009–10. A factor of 0.1398254901 was used to adjust the per-pupil growth rate to allocate funding for growth.

Apprentice Program

The entitlement for the Apprentice program was calculated by multiplying the lesser of the 2009–10 reported apprentice hours or the 2009–10 approved (cap) apprentice hours by the hourly rate of $5.06. Sufficient funds were available to fully fund the program.

Beginning Teacher Salary (BTS)

• BTS #1: Funding was calculated by multiplying the 2008–09 second period ADA by $12.92 (prior year rate of $12.39 increased by the 4.25 percent COLA). Pursuant to statute, the same calculation was performed separately for Regional Occupational Centers and Programs (ROC/P) using 2007–08 second period ADA. The two totals were combined and added to the revenue limit.
• BTS #2: Funding for districts and COEs that chose option one was calculated by multiplying the 2009–10 P-1 ADA by $8.42 (prior year rate of $8.08 increased by the 4.25 percent COLA). Funding for districts and COEs that chose option two was calculated by multiplying each agency’s individual prior year rate by the 4.25 percent COLA, and multiplying the new rate by the reported 2009–10 P-1 ADA. The same calculations were performed separately for ROC/P using 2007–08 second period ADA. Adult and Block Grant funded charter school ADA were excluded in all calculations.

Community Day School (CDS) Additional Funding for “All Other” Pupils

The funding methodology for this program was changed pursuant to SBX3 4, as amended by ABX4 2. The 2009–10 funding for CDS was calculated by determining the amount each LEA received for the program (excluding funding for mandatory-expelled students) for 2007–08 (as of Annual R2) as a percentage of the statewide total ($52 million) and then multiplying that percentage by the $36,930,000 budgeted in item 6110-190-0001 in the Budget Act of 2009. An additional $4,751,000 in funding for 2009–10 is deferred to fiscal year 2010–11 and was not included in the calculation. An LEA’s total Community Day School Additional Funding will be increased by its percentage share of the deferred amount when the P-2 Apportionment is certified in July. 

Community Day School (CDS) Additional Funding for Mandatory Expelled Pupils

Funding for CDS pupils who were expelled for any of the mandatory expulsion offenses as described in EC 48915(c) was calculated using 2009–10 P-1 ADA for the 5th and 6th hours for these pupils.

Schools with small school waivers that report ADA for mandatory expelled pupils will receive waiver funding that equals the amount displayed on the necessary small schools funding table for one certificated teacher less revenue limit received for any community day school pupils. The additional funding provided by the waiver is reduced by the current dollar value of any waiver funding included in the base-year funding for “All Other” CDS pupils. The current dollar value is calculated by multiplying the 2007–08 amount by a 0.80111 adjustment factor. The adjustment factor recognizes the decrease in funding for “All Other” CDS pupils from the 2007–08 level and is determined by dividing the statewide total dollars available for CDS “All Other” pupils in the 2009–10 fiscal year, by the amount used to calculate the 2007–08 base.

Gifted and Talented Education (GATE)

The funding methodology for this program was changed pursuant to SBX3 4. The 2009–10 funding for GATE was calculated by determining the amount each LEA received for GATE for 2008–09 Annual as a percentage of the statewide total ($46,833,000) and then multiplying that percentage by the $39,928,000 budgeted in item 6110-124-0001 in the Budget Act of 2009. An additional $4,294,000 in funding for 2009–10 is deferred to fiscal year 2010–11 and was not included in the calculation. An LEA’s total GATE Funding will be increased by its percentage share of the deferred amount when the P-2 Apportionment is certified in July. 

Necessary Small Schools (NSS)

The Allowance for NSS is based on the combination of ADA and the number of full-time teachers (for elementary schools) or the number of certificated employees (for high schools), whichever provides the lesser amount. The allowance amounts shown in the following tables reflect the 4.25 percent COLA for 2009–10:

For necessary small elementary schools

For necessary small high schools

Note: Fractional ADA units of .5 and above are rounded up, and those below .5 are rounded down.

Public Employees' Retirement System (PERS) Reduction

To restore a portion of the PERS Reduction, $44.462 million was appropriated in 2009–10. To arrive at the statewide total adjustment, a restoration rate of 0.1799405816 was applied to the PERS adjustment before deducting the amount from the revenue limit, thereby increasing the total revenue limit for school districts and county offices.

Regional Occupational Centers/Programs (ROC/P)

The funding methodology for this program was changed pursuant to SBX3 4, as amended by ABX4 2. The 2009–10 funding for ROC/Ps was calculated by determining the amount each LEA received for ROC/Ps, including from excess taxes for county operated ROC/Ps, for 2007–08 (as of Annual R2) as a percentage of the statewide total ($525,865,725) and then multiplying that percentage by the $345,047,000 budgeted in item 6110-105-0001 in the Budget Act of 2009. An additional $39,630,000 in funding for 2009–10 is deferred to fiscal year 2010–11 and was not included in the calculation. An LEA’s total ROC/P funding will be increased by its percentage share of the deferred amount when the P-2 Apportionment is certified in July.

Supplemental Instructional Programs

The funding methodology for this program was changed pursuant to SBX3 4, as amended by ABX4 2. The 2009–10 funding for each supplemental instructional program was calculated by determining the amount each LEA received for each program for 2007–08 (as of Annual R2), and 2008–09 (as of 2008–09 recertified P-1) for direct-funded charter schools that began operation in 2008–09, as a percentage of the statewide total (shown below). The percentage was then multiplied by the amounts budgeted in item 6110-104-0001 in the Budget Act of 2009 as amended by Assembly Bill 1 of the 2009–10 Fourth Extraordinary session (ABx4 1) (Chapter 1, Statutes of 2009). The table also shows the additional funds for 2009–10 that were deferred to fiscal year 2010–11 and that were not included in the calculation. An LEA’s total Supplemental Instructional Programs funding will be increased by its percentage share of the deferred amount when the P-2 Apportionment is certified in July. 

Direct Services

Funding for county offices of education (COEs) equals the COE’s 2008–09 rate per ADA for direct services funding, increased by the 4.25 percent COLA, multiplied by the total of the 2008–09 Annual ADA for all applicable school districts, as follows:

• Elementary districts with less than 901 ADA.
• High school districts with less than 301 ADA.
• Unified districts with less than 1,501 ADA.

Charter school ADA units are included in the calculation.

Other County Service Fund Operations

Funding equals the COE’s 2008–09 rate per ADA, increased by the 4.25 percent COLA, multiplied by the total of the 2009–10 P-1 ADA for the COE, school districts, and charter schools in the county. The 2009–10 P-1 ADA also includes the ADA amounts for Adult Education and ROC/Ps that were used in the 2007–08 other county service fund calculation.

Charter Schools (Fiscal Year 2009–10)

The 2009–10 P-1 ADA and other data reported in the Principal Apportionment Revenue software were used to calculate this apportionment. In addition, the non-classroom based ADA was adjusted for charter schools that received a determination of funding from the State Board of Education.

Charter School (General Purpose) Block Grant Funding Calculations

The general purpose apportionment for charter schools is calculated using two funding models – the block grant funding model and the school district or county office of education (COE) revenue limit funding model.

• With the exception of those students funded in accordance with the provisions of SB 319 (Chapter 355, Statutes of 2005), the block grant amounts per ADA are based on statewide average school district revenue limits for the applicable grade levels. These amounts are calculated at each apportionment and the 2009–10 P-1 Apportionment amounts are as follows:

• As of the 2007–08 fiscal year, students that are funded pursuant to SB 319 (i.e. the “resident ADA” in unified school districts) are funded at the rate certified by the charter-authorizing school district.

Charter School Categorical Block Grant Calculations

The Categorical Block Grant is calculated pursuant to EC Section 47634.1; and the Budget Act of 2009, as amended by ABx4 1.

• A funding rate of $500 per unit of charter school ADA is used for the 2009–10 fiscal year.
• To implement the provisions of Section 12.42 of the 2009–10 Budget Act (as amended by ABX4 1), after entitlements are calculated based on the above rate, each charter school’s 2009–10 per-ADA categorical block grant funding is then reduced by a proration factor of 0.9124747932.
• The in lieu of Economic Impact Aid (EIA) funding rate is $319 per eligible educationally disadvantaged pupil. The minimum grant amounts are $5,749 for one to ten eligible pupils and $8,676 for eleven or more eligible pupils.

Charter School Funding Exhibits

Detailed charter school funding exhibits and funding excel files are available on the CDE Web site.

• Charter School Block Grant Funding and Charter School Categorical Block Grant Funding exhibits provide the computations for individual charter schools that are funded through the block grant funding model. Funding information for these schools is also provided on the Principal Apportionment Summary excel file.
• The School District Revenue Limit exhibit provides the computations for a school district in which all schools have been converted to charter schools pursuant to EC Section 47606 and are funded through the district revenue limit model. There is no special exhibit for charter schools funded through the county revenue limit model; the funding for these charter schools is included in the County Revenue Limit exhibit.
• The Prior Year Corrections excel file includes details for prior year adjustments for block grant-funded charter schools; only those charter schools with prior year corrections are included in the file. In general, these corrections reflect revised ADA or updated property tax information. This information is also provided in Column A-27 of the Principal Apportionment Summary excel file.
• Funding adjustments for charter schools are also displayed in Columns A-25 and A-26 of the Principal Apportionment Summary excel file. These columns represent charter school overpayments of state aid in current or prior years due to one or more changes in the block grant rates, ADA, local revenue, or data used in the apportionment calculations. For most charter schools, the overpayment will be collected through the apportionment process in the current fiscal year. In some cases, an invoice will be sent directly to the charter school.
• The “In-Lieu of Taxes by District of Residence” excel file includes in-lieu of taxes calculations for charter schools that have been approved on appeal by a county office of education pursuant to EC 47605(j). Pursuant to EC 47632(j)(2), the district of residence is still responsible for transferring in lieu of taxes to the charter school. This file also contains in lieu of taxes calculations for countywide charter schools approved pursuant to EC 47605.6, where the district of residence is a basic aid district and therefore is still the sponsoring district. In both circumstances, the in lieu of taxes must be transferred at the local level.

Special Education (Fiscal Year 2009–10)

Assembly Bill (AB) 602 Funding

In accordance with the FY 2009 Budget Act language, the FY 2009–10’s statewide target rate no longer includes prior year supplement to base rate in the calculation. The statewide target rate is thereby computed by adding the prior year statewide target rate to the current year COLA of zero percent, resulting in a rate of $465.44. This year, an increase in federal aid for special education of approximately $46 million provides each Special Education Local Plan Area (SELPA) $7.71 per unit of ADA in supplement to base funding. All 2009–10 AB 602 entitlements, i.e., base, COLA, growth, special disabilities adjustment, and program specialist/regionalized services, are fully funded at the P-1 Apportionment. Note, funding for pre-referral mental health services is outside of the principal apportionment, and is apportioned separately.

EC Section 56836.155, which authorizes the use of incidence multipliers and special disabilities adjustment funding in the AB 602 calculation, was not extended to the 2009–10 fiscal year. Our understanding is that this was an oversight and that clean-up legislation is pending. As such, the CDE has included these adjustments in its P-1 estimate of 2009–10 funding. However, be advised that the CDE will not include incidence multipliers or special disabilities adjustment funding in its P-2 calculation if the statute is not extended.

Out-of-Home Care (OHC)

The Budget Act of 2009 appropriated $205 million for the sixth year of this program, which replaced the 100 percent reimbursement funding for nonpublic school and agency tuition for students residing in licensed children’s institutions (NPS/LCI). Funding for the 2009–10 P-1 Apportionment is calculated using prior year data funded at the FY 2009–10 budgeted amount for the program. In the upcoming FY 2009–10 P-2 apportionment, the program’s funding calculation will be updated to reflect the true bed and pupil count data as of

April 1, 2010. In addition, fiscal year 2009–10 is the fourth year of the hold harmless phase-out. Specifically, if a SELPA’s 2009–10 OHC funding entitlement is less than the amount it received for the 2008–09 fiscal year, the SELPA shall receive the same amount it received for the 2008–09 fiscal year less 50 percent of the difference between the two amounts (EC Section 56836.173(c)). Conversely, if a SELPA’s 2009–10 funding entitlement is greater than the amount received for the prior year, the SELPA shall receive the same amount it received for the prior year plus the gain. In the case where the total gain amount exceeds the program’s budget appropriation, a proration factor will be applied. 

Infant (ages two and younger) Program

Total funding apportioned for the Infant Program for 2009–10 is $68,163,747. Following are the 2009–10 Infant Program statewide average unit rates:

Prior Years

The following provides updates to the 2008–09 and 2007–08 apportionments certified at the same time as the 2009–10 P-1 Apportionment. The types of data used and the method of calculating the apportionment are similar to those given above unless specified.

2008–09 Annual--School Districts and County Offices of Education

Adult Education

The funding methodology for this program was changed pursuant to SBX3 4, as amended by ABX4 2. The 2008–09 funding for Adult Education was calculated by determining the amount each LEA received for the program for 2007–08 (as of Annual R2) as a percentage of the statewide total ($753,690,202) and then multiplying that percentage by the $653,744,000 appropriated for the program.

Adults in Correctional Facilities (AICF)

SBX3 4 prescribed a reduction to the AICF program. As a result, the new total amount appropriated for this program equals $15.414 million. Entitlements were calculated by dividing prior year total funding by prior year funded ADA to determine individual LEA prior year rate per ADA. The rate per ADA is the lesser of the rate received in 2007–08, or 80 percent of the 2007–08 statewide average adult education revenue limit amount; the fundable rate is the lesser of the two. The growth funding was insufficient to fund the additional growth in the program. A factor of 0.4028512000 was used to adjust the per-pupil growth rate.

Community Day School (CDS) Additional Funding for “All Other” Pupils

The funding methodology for this program was changed pursuant to SBX3 4, as amended by ABX4 2. The 2008–09 funding for CDS was calculated by determining the amount each LEA received for the program (excluding funding for mandatory-expelled students) for 2007–08 (as of Annual R2) as a percentage of the statewide total ($52 million) and then multiplying that percentage by the $44,002,000 appropriated for the program.

Community Day School (CDS) Additional Funding for Mandatory Expelled Pupils

Funding for CDS pupils who were expelled for any of the mandatory expulsion offenses as described in EC 48915(c) was calculated using 2008–09 Annual ADA for the 5th and 6th hours for these pupils.

Schools with small school waivers that report ADA for mandatory expelled pupils will receive waiver funding that equals the amount displayed on the necessary small schools funding table for one certificated teacher less revenue limit received for any community day school pupils. The additional funding provided by the waiver is reduced by the current dollar value of any waiver funding included in the base-year funding for “All Other” CDS pupils. The current dollar value is calculated by multiplying the 2007–08 amount by a 0.84572 adjustment factor. The adjustment factor recognizes the decrease in funding for “All Other” CDS pupils from the 2007–08 level and is determined by dividing the statewide total dollars available for CDS “All Other” pupils in the 2008–09 fiscal year, by the amount used to calculate the 2007–08 base.

Gifted and Talented Education (GATE)

The entitlement for GATE was calculated by multiplying the 2007–08 P-2 ADA by the higher of the school district’s and county office’s 1999–2000 per-ADA funding rate, or the 2008–09 statewide per-ADA funding rate of $8.48, which was calculated by dividing the total funds appropriated for GATE by the total prior year P-2 ADA for the eligible school districts and county offices that reported participation in the current year. Agencies with fewer than 1,500 ADA received the greater of the funding amount calculated above, a minimum funding guarantee of $3,188, or their 1998–99 GATE allowance, as increased by annual COLAs.

The total amount appropriated for GATE was $46.833 million. Statewide claims totaled $53.625 million, resulting in a proration factor of 0.8733363144.

Public Employees’ Retirement System (PERS) Reduction

The restoration factor resulting from the $42.776 million appropriated to reduce the PERS Reduction in 2008–09 was 0.1584340963 of the total PERS adjustment.

Regional Occupational Centers and Programs (ROC/P)

The funding methodology for this program was changed pursuant to SBX3 4, as amended by ABX4 2. The 2008–09 funding for ROC/Ps was calculated by determining the amount each LEA received for ROC/Ps, including from excess taxes for county operated ROC/P’s, for 2007–08 (as of Annual R2) as a percentage of the statewide total ($525,865,725) and then multiplying that percentage by the $408,704,000 appropriated for the program.

Supplemental Instructional Programs

The funding methodology for this program was changed pursuant to SBX3 4, as amended by ABX4 2. The 2008–09 funding for each supplemental instructional program was calculated by determining the amount each LEA received for 2007–08 (as of Annual R2), and 2008–09 (as of 2008–09 recertified P-1) for direct-funded charter schools that began operation in 2008–09, as a percentage of the statewide total (shown below). The percentage was then multiplied by the amounts appropriated for each program as shown in the following table.

2007–08 Annual R2--School Districts and County Offices of Education

Adult Education

Adult education funding was calculated using the lesser of the 2007–08 Annual reported ADA or the 2007–08 adult education ADA cap. Sufficient funds were available to fund excess ADA at $1,928.88 per excess ADA.

Adults in Correctional Facilities (AICF)

Entitlements were calculated by dividing prior-year total funding by prior-year funded ADA to determine individual LEA’s prior-year rate per ADA. The prior-year rate per ADA was increased by the prior-year COLA (5.92 percent) and compared to 80 percent of the prior-year statewide average rate per ADA for the adult education program; the fundable rate is the lesser of the two. Funding available at the 2007–08 Annual R2 was sufficient to fully fund the program.

Community Day Schools (CDS)

Funding for the CDS program was calculated using 2007–08 Annual ADA for community day schools. Schools with newly-approved small school waivers will receive the amount displayed on the necessary small schools funding table for one certificated teacher. The total amount appropriated for CDS was $51.999 million. Due to insufficient funding, a proration factor of 0.9047303788 was applied to the funding for the 5th and 6th hours ADA (for pupils other than mandatory expelled), the approved small school waiver (for pupils other than mandatory expelled), and the 7th and 8th hours.

Gifted and Talented Education (GATE)

Funding was calculated by multiplying the 2006–07 P-2 ADA by the higher of the school district’s and county office’s 1999–2000 per-ADA funding rate, or the 2007–08 statewide per-ADA funding rate of $10.02, which was calculated by dividing the total funds appropriated for GATE by the total prior year P-2 ADA for the eligible school districts and county offices that reported participation in the current year. Agencies with fewer than 1,500 ADA received the greater of the funding amount calculated above, a minimum funding guarantee of $3,188, or their 1998–99 GATE allowance, as increased by annual COLAs.

The total amount appropriated for GATE was $55.634 million. Statewide claims totaled $58.720, resulting in a proration factor of 0.9474422400.

Public Employees’ Retirement System (PERS) Reduction

The restoration factor resulting from the $40.736 million appropriated to reduce the PERS Reduction in 2007–08 was 0.1469396569 of the total PERS adjustment.

Regional Occupational Centers and Programs (ROC/P)

The base funding for this program is equal to the ROC/P 2007–08 base revenue limit per ADA multiplied by the lesser of the 2007–08 Annual reported ADA or the 2007–08 ROC/P ADA cap. A 4.53 percent COLA (applied to the prior year Statewide Average Revenue Limit per Growth ADA) of $156.09 was added to the prior year weighted average base revenue limit per ADA to establish the 2007–08 base revenue limit per ADA.

Supplemental Instructional Programs

The funding for these programs is based on the 2007–08 Annual hours of attendance in the supplemental instructional programs.

• Core Academic Program for Kindergarten and Grades One through Twelve: The maximum fundable hours were determined based on the October 2006 CBEDS kindergarten and grades one through twelve enrollment. The total amount appropriated for the program was $101.384 million. Statewide claims totaled $113.160 million, resulting in a proration factor of 0.8959325604.
• California High School Exit Examination Remedial, Grades Seven through Twelve:  Funding was sufficient to fully fund the entitlement for 2007–08 claimed at the 2009–10 P-1 Apportionment.
• Retained or Recommended for Retention, Grades Two through Nine: The total amount appropriated for the program was $57.838 million. Statewide claims totaled $81.729 million, resulting in a proration factor of 0.7671065085.
• Low Standardized Testing and Reporting (STAR) and At-Risk of Retention, Grades Two through Six: The maximum hours were calculated based on the October 2006 (CBEDS) grades two through six enrollment. The total amount appropriated for the program was $22.101 million. Statewide claims totaled $29.378 million, resulting in a proration factor of 0.7522889741.

Special Education (Fiscal Years 2008–09 and 2007–08)

Assembly Bill (AB) 602 Funding

Both 2008–09 (Annual) and 2007–08 (Annual R2) AB 602 entitlements are fully funded at the 2009–10 P-1 Apportionment.  The only exceptions are funding for the 2007–08 Out-of-Home Care (OHC) Program and funding for the 2008–09 Extraordinary Cost Pool (ECP) Program, where a proration factor of 0.88 and 0.76 was applied in each calculation. 

Out-of-Home Care (OHC)

Total entitlement for 2008–09 (Annual) is $196,446,607. Total entitlement for 2007–08 (Annual R2) is $205,022,005 with a proration factor of 0.88 for the gain in funding.

Infant (ages two and younger) Program

Total entitlements are $69,127,248 for 2008–09 (Annual) and $68,742,470 for 2007–08 (Annual R2).

Per-ADA Reduction

Pursuant to Assembly Bill 3 of the 2009–10 Fourth Extraordinary Session (ABX4 3) (Chapter 3, Statutes of 2009) a per-ADA reduction was applied to apportionments for revenue limits and charter school general purpose entitlements. The $252.99 per-ADA rate, which was calculated by dividing $1.516 billion by the statewide total 2008–09 P-2 apportionment ADA, was multiplied by each LEA’s 2008–09 P-2 apportionment ADA. As noted in the August per-ADA reduction excel file, the prior rate of $252.83 included a double count of certain charter ADA and did not include Basic Aid Choice ADA and Basic Aid Court-Ordered Voluntary Pupil Transfer ADA. The revised rate and LEA amounts reflect these adjustments. We do not anticipate that rates or individual LEA amounts will change again.

The ADA used in the calculation came from the following 2008–09 P-2 exhibits:

School Districts:

• School District ADA - sum of lines C-1, D-1, D-2 minus A-21 and minus County Transfers Lines B-6 through B-12
• Basic Aid Choice - line A-4
• Basic Aid Court-Ordered Voluntary Pupil Transfer - line A-4

COEs:

• County Special Schools and Classes - sum of lines A-4, A-9, A-17, A-20, B-4, B-8, B-15 and C-1
• County Revenue Limit - line D-3
• County Community Day School Additional Funding - line A-3
• County Operated Community School Transfer - line A -2
• County Operated NPS Transfer - line A-2
• County Operated NPS/LCI Transfer - line A-2
• County Operated Special Day Class Transfer - line A-2

Charter Schools:

• Charter School Block Grant Funding Unified - line E-2
• Charter School Block Grant Funding EHS - line B-2
• Charter School Categorical Block Grant Funding COE - line A-1
• Charter School Categorical Block Grant Funding SBC - line A-1

Each LEA’s reduction total can be found in the Principal Apportionment Excel files section of the CDE Web site. For some LEAs, the reduction applied to the Principal Apportionment may be less than the total per-ADA reduction. The two primary reasons for this were 1) because the per-ADA reduction total exceeded the total Principal Apportionment amount (excluding special education funds) or 2) because the application of the reduction to a charter school would have resulted in a negative payment. Any remaining balances will be applied as offsets to categorical programs that are not included in the Principal Apportionment.

For standardized account code structure (SACS) coding, this apportionment reduction is to be considered a reduction to Revenue Limit State-Aid—Current Year (Object 8011, Resource 0000) or Charter Schools General Purpose Entitlement—State Aid (Object 8015, Resource 0000). If the reduction exceeds the amount available in these Object codes, LEAs may allocate the reduction to other categorical apportionments in the Principal Apportionment, but may not reduce apportionments for Special Education.

Payment Schedule and Deferrals

Senate Bill 16 of the 2009–10 Fourth Extraordinary Session (SBX4 16) (Chapter 23, Statutes of 2009) modified the monthly payment schedule for most LEAs. SBX4 16 also changed the payment calculation for the months of February through May to one fifth of the principal apportionment balance due for LEAs that are paid pursuant to EC sections 14041 (a)(2) and 14041 (a)(7).

SBX4 16 also added deferrals to various payments. The deferrals during the P-1 and P-2 periods are as follows:

• February- $2 billion (equal to 98.38694309 percent of the February payment) to be paid in July.
• April- $679 million (equal to 33.38323056 percent of the April payment) to be paid in August.
• May- $1 billion (equal to 49.19347251 percent of the May payment) to be paid in August.
• June- 100 percent of the P-2 payment continues to be paid in July.

A spreadsheet of the payment schedule (XLS) is available on the CDE Web site.