Calculations to Determine the 2007–08 Advance

The Advance Apportionment for 2007–08 is based on a statutory derivation pursuant to California Education Code sections 14002 through 14007 and 41301. The following provides specific details regarding the calculation of funding for each program.

County Offices of Education

The state aid portion of the revenue limit for each county office of education (COE) was calculated using the most current estimates from the California Department of Finance (DOF). To tie to that number, the 2006–07 second principal apportionment (P-2) state aid for each COE was adjusted as follows:

• A factor of 1.2197532259 was applied to the P-2 state aid amount. This factor includes an increase for funding to mitigate the Public Employees’ Retirement System (PERS) reduction, and for an estimated increase to the PERS contribution rate and decrease in unemployment insurance expenditures. The factor also includes DOF’s estimated increases in average daily attendance (ADA) and to projected local revenues.

• The P-2 amounts for special education, county community school, and nonpublic, nonsectarian school/licensed children’s institutions county office funds transfers were increased by the revenue limit cost-of-living adjustment (COLA) factor of 4.53 percent and added to the state aid portion of the revenue limit.

School District Revenue Limits

The state aid portion of the revenue limit for each district was calculated using the most current estimate of state aid from the DOF. To tie to that number, the 2006–07 P-2 total amount for each district was adjusted as follows:

• The P-2 state aid amount for each district was adjusted for an increase for funding to mitigate the PERS reduction, and for an estimated increase to the PERS contribution rate and a decrease in unemployment insurance expenditures.

• A factor of 0.9794369213 was applied to the adjusted P-2 state aid amount for each district. This factor includes the COLA factor of 4.53 percent and DOF’s estimated decrease in ADA and increase to projected local revenues.

Charter Schools

General-purpose Entitlement

The apportionment for charter schools funded through the charter school funding model was developed using the most current estimates from the DOF and the 2006–07 P-2 state aid as a base. A factor of 0.9794369207 was applied to the P-2 state aid amount for each charter school.

Charter School Overpayments (Prior and Current Years)

The apportionment also includes funding adjustments to charter schools that had received overpayments of state aid at P-2 due to changes in the block grant rates, ADA, local revenue, and adjustments to prior years (Line A-22 on the Advance Apportionment Summary). Charter schools that have insufficient funding to offset a prior year overpayment will also have a current year overpayment adjustment (Line A-21).

The overpayment adjustment(s) for the charter school is an amount owed back to the state and, as part of recouping this amount over the entire year, is reflected in the advance apportionment. This adjustment will continue in the charter school’s subsequent apportionments until the state recovers the full amount owed. In some cases, an invoice will be sent directly to the charter school.

Community Day School Program

The 2006–07 P-2 amount for mandatory expelled pupils was increased by the revenue limit COLA factor of 4.53 percent.

Basic Aid “Choice”/Court-ordered Voluntary Pupil Transfer and Basic Aid Supplement Charter School Adjustment

The 2006–07 P-2 amount was increased by the revenue limit COLA factor of 4.53 percent.

County Office Funds Transfer

The 2006–07 P-2 amounts for special education, county community school, and nonpublic, nonsectarian school/licensed children’s institutions county office funds transfers were increased by the revenue limit COLA factor of 4.53 percent.