The Advance Apportionment for 2008-09 is based on a statutory derivation pursuant to California Education Code sections 14002 through 14007 and 41301 and certified pursuant to Education Code Section 41330. 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 2007-08 second principal apportionment (P-2) state aid for each COE was adjusted as follows:
- A factor of 1.2590583779 was applied to the P-2 state-aid amount. This factor includes estimated increases to the PERS contribution rate and unemployment insurance expenditures as well as an increase in funding to mitigate the Public Employees’ Retirement System (PERS) reduction. The factor also includes DOF’s estimated increases in average daily attendance (ADA) and 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 5.66 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 DOF. To tie to that number, the 2007-08 P-2 total amount for each district was adjusted as follows:
- The P-2 state aid amount for each district was adjusted for estimated increases to the PERS contribution rate and unemployment insurance expenditures as well as an increase in funding to mitigate the PERS reduction.
- A factor of 1.0459787092 was applied to the adjusted P-2 state aid amount for each district. This factor includes the COLA factor of 5.66 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 DOF and the 2007-08 P-2 general-purpose entitlement as a base. A factor of 1.05100002 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 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.
Community Day School Program
The 2007-08 P-2 amount for mandatory expelled pupils was increased by the revenue limit COLA factor of 5.66 percent.
Basic Aid “Choice”/Court-ordered Voluntary Pupil Transfer and Basic Aid Supplement Charter School Adjustment
The 2007-08 P-2 amount was increased by the revenue limit COLA factor of 5.66 percent.
County Office Funds Transfer
The 2007-08 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 5.66 percent.