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Calculations, 2007-08 Recertified Advance

Detail of calculations to determine the 2007-08 Recertified Advance Apportionment.

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. Programs marked with an asterisk (*) are unchanged from the Advance Apportionment certified on July 20, 2007.

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:

  1. 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.
  2. 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:

  1. 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.
  2. A factor of 0.9762058604 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 general-purpose entitlement as a base. A factor of 1.04017803 was applied to the P-2 general-purpose entitlement which was reduced by the P-2 in lieu of property taxes to determine the state aid amount for each charter school.

Charter School Categorical Block Grant

The 2006–07 P-2 ADA for each charter school was multiplied by a single rate of $500. The funding in lieu of Economic Impact Aid for economic impact aid-eligible pupils maintained the P-2 rate of $303 per eligible educationally disadvantaged pupil. The 2007–08 per pupil rate will be determined at the 2007–08 First Principal Apportionment. The minimum grant amounts were increased to $5,749 for one to ten eligible pupils and $8,676 for eleven or more eligible pupils. Due to insufficient funding appropriated for the program in the Budget Act of 2007 and Senate Bill (SB) 80 (Chapter 174, Statutes of 2007) a proration factor of 0.9597911800 was applied to the funding for all charter schools.

Supplemental Instructional Programs

For direct funded charters, the 2006–07 P-2 funded hours was multiplied by the reimbursement rate of $4.08 per hour and the funding reflected in each supplemental instructional program category on the Advance Apportionment Summary (Lines A-6 through A-9). For locally funded charters, supplemental instruction funding is included in the advance apportionment of the authorizing local educational agency (LEA) for each eligible 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-25 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-24).

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.

Adult Education Block Grant

The apportionment for the Adult Education Block Grant was calculated by applying a factor of 1.163028447 to the 2006–07 P-2 Apportionment amount for each LEA.

Adults in Correctional Facilities

Beginning with the 2007–08 fiscal year, the Adults in Correctional Facilities Program will be funded through the Principal Apportionment. The program will continue to be calculated using prior year Annual average daily attendance. The recertified Advance Apportionment was calculated by increasing the 2006–07 final apportionment amount for each LEA by a cost-of-living adjustment (COLA) of 5.92 percent pursuant to Provision 5 of Item 6110-158-0001 of the 2007 State Budget.

Apprenticeship Funding

The hourly reimbursement rate for the Apprenticeship Program was increased from the prior rate of $4.86 to $5.06 in the Budget Act of 2007. The recertified Advance apportionment was calculated by multiplying this new rate by the 2006–07 P-2 Apprenticeship allowed hours.

Basic Aid “Choice”, Court-Ordered Voluntary Pupil Transfer, and Basic Aid Supplement Charter School Adjustment*  

The apportionment for these programs was calculated by applying a COLA factor of 4.53 percent to the 2006–07 P-2 Apportionment amounts. The Basic Aid “Choice” and Court-Ordered Voluntary Pupil Transfer Programs will now be displayed as two separate programs.

Community Day School Program

The apportionment was calculated by applying the COLA factor of 4.53 percent to the  2006–07 P-2 (pre-deficit) amounts. Due to insufficient funding appropriated for the program in the Budget Act of 2007, a proration factor of 0.9647683711 was applied to the funding for 5th and 6th hours for pupils other than mandatory expelled, the approved small school waiver funding for pupils other than mandatory expelled, and the funding for 7th and 8th hours.

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.

Gifted and Talented Education (GATE)

The P-2 Apportionment amount for each LEA was increased by the COLA factor of 4.53 percent. Due to insufficient funding appropriated for the program in the Budget Act of 2007 and SB 80, a proration factor of 0.9482056278 was applied to the funding for all LEAs.

Regional Occupational Centers and Programs (ROC/Ps)

The apportionment for ROC/Ps was calculated by applying a factor of 1.185516953 to the 2006–-07 P-2 Apportionment amount for each LEA.

Special Education

The recertified Advance apportionment amounts for Special Education programs were calculated by applying the following factors to the 2006–07 P-2 Apportionment amounts:

Please note: The 2006–07 Out-of-Home Care funding, which was part of the AB 602 funding apportioned in the 2006–07 Second Principal Apportionment certified in July 2007, will be recalculated using allocations based on available mapping software. Any adjustments will be made at the Annual certification in February 2008.

Supplemental Instructional Programs
Core Supplemental Instruction (Kindergarten and Grades One through Twelve)

The 2006–07 P-2 funded hours was multiplied by the reimbursement rate of $4.08 per hour pursuant to the Budget Act of 2007. Due to insufficient funding appropriated for the program in the Budget and SB 80, a proration factor of 0.9505630769 was applied to the funding for all LEAs.

Supplemental instruction for pupils who do not demonstrate sufficient progress toward passing the High School Exit Examination (Grades Seven through Twelve)

The 2006–07 P-2 funded hours was multiplied by the reimbursement rate of $4.08 per hour.

Supplemental Instruction for Pupils Retained or Recommended for Retention (Grades Two through Nine)

The 2006–07 P-2 funded hours was multiplied by the reimbursement rate of $4.08 per hour. Due to insufficient funding appropriated for the program in the Budget Act of 2007 and SB 80, a proration factor of 0.9057315799 was applied to the funding for all LEAs.

Low Standardized Testing and Reporting (STAR) Program and At-Risk of Retention (Grades Two through Six)

The 2006–07 P-2 funded hours was multiplied by the reimbursement rate of $4.08 per hour. Due to insufficient funding appropriated for the program in the Budget Act of 2007 and SB 80, a proration factor of 0.7731041999 was applied to the funding for all LEAs.

Questions:   PASE/CADR | pase@cde.ca.gov | 916-324-4541
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