2023–24 Derived Value of ADA Methodology
The tables below provide data sources and calculations used to derive a value of Average Daily Attendance (ADA).The following tables prepared by the California Department of Education (CDE) show the data sources and calculations used to derive a value of Average Daily Attendance (ADA) by grade span for local educational agencies (LEAs) in the FY 2023–24 Derived Value of ADA Excel file (XLSX). Data sources are the certified funding exhibits as specified above each table for the 2023–24 Second Principal Apportionment (June 2024) available on the CDE web page.
CAUTION: The methodology and data referenced in this file may be used for estimating the effect of audit findings and should not be used to determine Local Control Funding Formula (LCFF) entitlements. For information about LCFF, refer to the LCFF web page and Principal Apportionment, Fiscal Year 2023–24 web page resources. For school districts with Necessary Small Schools funding, contact the California Department of Education, Audit Resolution Office at 916-323-8068 or by email at leaaudits@cde.ca.gov for assistance.
LCFF Value of ADA for School Districts
DATA SOURCE: Certified funding exhibit School District LCFF Calculation for the 2023–24 Second Principal Apportionment (June 2024).
| Variable | Data Source | Exhibit Line Number |
|---|---|---|
| A.1 | Grades TK-3 Current Year Adjusted Base Grant per ADA | Line A-12 |
| A.1 | Grades 4-6 Current Year Base Grant per ADA | Line A-7 |
| A.1 | Grades 7-8 Current Year Base Grant per ADA | Line A-8 |
| A.1 | Grades 9-12 Current Year Adjusted Base Grant per ADA | Line A-13 |
| A.2 | Unduplicated Pupil Percentage | Line D-1 |
| A.3 | Supplemental Grant Factor | Line D-2 |
| A.4 | Percentage used to calculate Concentration Grant | Line E-2 |
| A.5 | Concentration Grant Factor | Line E-3 |
| A.6 | Calculation for each Grade Span:
A.1 + (A.1 x A.2 x A.3) + (A.1 x A.4 x A.5) |
N/A |
LCFF Value of ADA for Charter Schools
DATA SOURCE: Certified funding exhibit Charter School LCFF Calculation for the 2023–24 Second Principal Apportionment (June 2024).
| Variable | Data Source | Exhibit Line Number |
|---|---|---|
| B.1 | Grades TK-3 Current Year Adjusted Base Grant per ADA | Line A-12 |
| B.1 | Grades 4-6 Current Year Base Grant per ADA | Line A-7 |
| B.1 | Grades 7-8 Current Year Base Grant per ADA | Line A-8 |
| B.1 | Grades 9-12 Current Year Adjusted Base Grant per ADA | Line A-13 |
| B.2 | Unduplicated Pupil Percentage | Line D-1 |
| B.3 | Supplemental Grant Factor | Line D-2 |
| B.4 | Percentage used to calculate Concentration Grant | Line E-2 |
| B.5 | Concentration Grant Factor | Line E-3 |
| B.6 | Calculation for each Grade Span:
B.1 + (B.1 x B.2 x B.3) + (B.1 x B.4 x B.5) |
N/A |
LCFF Value of ADA for County Office of Education (COE) Funded at Target
APPLICABLE TO: All COEs funded based on provisions of Education Code Section 2575(g)(1) and any other COEs for which the LCFF Target Entitlement exceeds the LCFF Floor Entitlement, based on the County LCFF Calculation as of the Second Principal Apportionment in the current fiscal year.
DATA SOURCE: Certified funding exhibit County LCFF Calculation for the 2023–24 Second Principal Apportionment (June 2024).
| Variable | Data Source | Exhibit Line Number |
|---|---|---|
| C.1 | Base Grant Rate | Line A-10 |
| C.2 | Unduplicated Pupil Percentage for County Funded Non-Juvenile Court Students | Line A-14 |
| C.3 | Unduplicated Pupil Percentage for Juvenile Court School Students | Line A-15 |
| C.4 | Supplemental Grant Factor | Line A-16 |
| C.5 | Percentage used to calculate Concentration Grant County Funded Non-Juvenile Court students | Line A-22 |
| C.6 | County Funded Non-Juvenile Court Concentration Grant Factor | Line A-23 |
| C.7 | Juvenile Court Schools Concentration Grant Factor | Line A-24 |
| C.8 | Calculation for Non-Juvenile Court ADA:
C.1 + (C.1 x C.2 x C.4) + (C.1 x C.5 x C.6) |
N/A |
| C.9 | Calculation for Juvenile Court ADA:
C.1 + (C.1 x C.3 x C.4) + (C.1 x C.3 x C.7) |
N/A |
LCFF Value of ADA for COEs funded based on “Hold Harmless” provisions of Education Code Section 2575(g)(2)
APPLICABLE TO: All COEs funded based on provisions of Education Code Section 2575(g)(2) for which the LCFF Floor Entitlement exceeds the LCFF Target Entitlement, based on the County LCFF Calculation as of the Second Principal Apportionment in the current fiscal year.
DATA SOURCE: Certified funding exhibit County LCFF Calculation for the 2023–24 Second Principal Apportionment (June 2024).
| Variable | Data Source | Exhibit Line Number |
|---|---|---|
| C.10 | 2012–13 County Funded Non-Juvenile Court and Juvenile Court Schools Rate per ADA | Line C-2 |