Skip to main content
California Department of Education Logo

Calculations to Determine 2008-09 Recertified P-1

Calculations to the determine the 2008-09 Recertified First Principal Apportionment (P-1).

The First Principal Apportionment for fiscal year 2008-09 has been recertified and the details calculations of the apportionment are described below. Also include in this letter are the updated calculations of the 2007-08 apportionment (2007-08 Annual) and the 2006-07 apportionment (2006-07 Annual R-2) that were certified in the P-1 Apportionment.

School Districts and County Offices of Education (Fiscal Year 2008-09)

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 2008-09 statutory cost-of-living adjustments (COLA) of 5.66 percent (EC Sections 42238 and 42238.1). SBx3 4 (Chapter 12, Statutes of 2009) prescribed reductions to the revenue limit by 7.844 percent for school districts and 7.839 percent for county offices of education. As a result, deficit factors of 0.92156 and 0.92161 were applied to the revenue limits, respectively, in the P-1 Recertification.

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 2008-09. The COLA is calculated by multiplying the 2007-08 statewide average base revenue limit per ADA by the 2008-09 COLA of 5.66 percent for each type of district.

Type of District Prior Year Statewide Average Base Revenue Limit 2008-09 COLA
(5.66 %)

Elementary District

$5,568

$315

High School District

$6,690

$379

Unified District

$5,821

$329

Adult Education: This program was recalculated in the P-1 Recertification. The entitlement for adult education was calculated by multiplying the adult education 2008-09 base revenue limit per ADA by the lesser of the 2007-08 Annual reported ADA or the 2008-09 adult education ADA cap. SBx3 4 (Chapter 12, Statutes of 2009) prescribed a reduction of 15.3795523995 percent to the program. As a result, the new total amount appropriated for the program equals $607.847 million. Total statewide claims were $639.800 million, resulting in a proration factor of 0.854862863. Additional funding of $45.896 million was deferred to fiscal year 2009-10 and this appropriation will be included in the funding calculations at the 2008-09 P-2 Apportionment.

Adults in Correctional Facilities: This program was recalculated in the P-1 Recertification. The entitlement for the Adults in Correctional Facilities program was calculated by dividing prior year total funding by prior year funded ADA to determine individual local educational agency (LEA) prior year rates 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 amount appropriated for the program is $15.414 million. Funding for Growth exceeded the appropriation of $375,715, which is net of the 15.3795523995 percent reduction prescribed by SBx3 4, and was prorated at a factor of 0.3449797343.

Apprentice Program: This program was recalculated in the P-1 Recertification. The entitlement for the Apprentice program was calculated by multiplying the lesser of the 2008-09 reported apprentice hours or the 2008-09 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 2007-08 Second Principal (P-2) Apportionment ADA by $12.39 (prior year rate of $11.73 increased by the 5.66 percent COLA). Pursuant to statute, the same calculation was performed separately for Regional Occupational Centers and Programs (ROC/P) 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 2008-09 First Principal Apportionment (P-1) ADA by $8.08 (prior year rate of $7.65 increased by the 5.66 percent COLA). Funding for districts and COEs that chose option two was calculated by multiplying each agency’s individual prior year rate by the 5.66 percent COLA, and multiplying the new rate by the reported 2008-09 P-1 ADA. The same calculations were performed separately for ROC/P ADA. Adult and Block Grant funded charter school ADA were excluded in all calculations.

Community Day School: This program was recalculated in the P-1 Recertification. Funding for the community day school program was calculated using 2008-09 P-1 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. SBx3 4 (Chapter 12, Statutes of 2009) prescribed a reduction of 15.3795523995 percent to the program. As a result, the new total amount appropriated for Community Day School equals $39.251 million. Due to insufficient funding, a proration factor of 0.6924533403 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. Additional funding of $4.751 million was deferred to fiscal year 2009-10 and this appropriation will be included in the funding calculations at the 2008-9 P-2 Apportionment.

Gifted and Talented Education (GATE): This program was recalculated in the P-1 Recertification. 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 $10.01, 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.

SBx3 4 (Chapter 12, Statutes of 2009) prescribed a reduction of 15.3795523995 percent to the program. As a result, the new total amount appropriated for GATE equals $42.539 million. Total statewide claims were $58.367 million, resulting in a proration factor of 0.7645902380. Additional funding of $4.294 million was deferred to fiscal year 2009-10. This appropriation will be included in the funding calculations at the 2008-09 P-2 Apportionment.

Necessary Small Schools: The Allowance for Necessary Small Schools 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 5.66 percent COLA for 2008-09:

For necessary small elementary schools
Number of Teachers Average Daily Attendance Amount to be Computed
1 1 to 24 $132,875
2 25 to 48 $265,750
3 49 to 72 $398,625
4 73 to 96 $531,500
For necessary small high schools
Minimum Number of Certificated Employees Average Daily Attendance Amount to be Computed

2 or less

1 to 19

$107,865 per teacher

3

1 to 19

$479,220

4

20 to 38

$587,085

5

39 to 57

$694,950

6

58 to 71

$802,815

7

72 to 86

$910,680

8

87 to 100

$1,018,545

9

101 to 114

$1,126,410

10

115 to 129

$1,234,275

11

130 to 143

$1,342,140

12

144 to 171

$1,450,005

13

172 to 210

$1,557,870

14

211 to 248

$1,665,735

15

249 to 286

$1,773,600

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

Public Employees' Retirement System (PERS) Reduction: $43.010 million was appropriated in 2008-09 P-1 to restore a portion of the PERS Reduction. To arrive at this statewide total adjustment, a restoration rate of 0.1573888824 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): This program was recalculated in the P-1 Recertification. The base funding for this program is equal to the ROC/P 2008-09 base revenue limit per ADA multiplied by the lesser of the 2007-08 Annual reported ADA or the 2008-09 ROC/P ADA cap. SBx3 4 (Chapter 12, Statutes of 2009) prescribed a reduction of 15.3795523995 percent to the program. As a result, the new total amount appropriated for ROC/P equals $369.074 million. Due to insufficient funding, the base funding was reduced by a proration factor of 0.7752396149. Additional funding of $39.630 million was deferred to fiscal year 2009-10 and this appropriation will be included in the funding calculations at the 2008-09 P-2 Apportionment.

Supplemental Instructional Programs: These programs were recalculated in the P-1 Recertification. The funding for the programs shown below is $4.08 per hour of 2008-09 P-1 pupil attendance in the supplemental instructional programs, subject to a maximum number of hours (“cap”) for Core and Low Standardized Testing and Reporting (STAR) and At-Risk of Retention.

  • California High School Exit Examination Remedial, Grades Seven through Twelve: Funding was for attendance in supplemental instructional programs for pupils enrolled in grades seven through twelve who did not demonstrate sufficient progress toward passing the high school exit examination (EC Section 37252). SBx3 4 (Chapter 12, Statutes of 2009) prescribed a reduction of 15.3795523995 percent to the program. As a result, the new total amount appropriated for this program equals $161.586 million. Statewide claims totaled $175.989 million, resulting in a proration factor of 0.965830824. Additional funding of $51.061 million was deferred to fiscal year 2009-10. This appropriation will be included in the funding calculations at the 2008-09 P-2 Apportionment.
  • Core Academic Program for Kindergarten and Grades One through Twelve: Funding was for attendance in supplemental instructional programs in core academic areas for kindergarten and grades one through twelve, subject to a maximum number of hours equal to five (5) percent of a district’s October 2007 California Basic Educational Data System (CBEDS) kindergarten and grades one through twelve enrollment, multiplied by 120 hours (EC Section 37253).

    Districts for which the October 2007 enrollment was less than 500 hours (“small districts”) and that offered between 1,500 to 2,181 hours of supplemental instruction were funded at $8,900. Small districts that offered less than 1,500 hours had their funding reduced proportionately, at a funding rate of $5.93 per hour; those that offered more than 2,181 hours were funded at the $4.08 hourly rate.

    SBx3 4 (Chapter 12, Statutes of 2009) prescribed a reduction of 15.3795523995 percent to the program. As a result, the new total amount appropriated for this program equals $52.107 million. Statewide claims totaled $86.097 million, resulting in a proration factor of 0.6082016880. Additional funding of $22.036 million was deferred to fiscal year 2009-10. This appropriation will be included in the funding calculations at the 2008-09 P-2 Apportionment.
  • Low Standardized Testing and Reporting (STAR) and At-Risk of Retention, Grades Two through Six: Funding was for attendance in supplemental instructional programs for grades two through six pupils identified as having a deficiency in mathematics, reading, or written expression based on the Standardized Testing and Reporting Program (STAR) scores or identified as at risk of retention pursuant to EC Section 48070.5. Fundable hours are limited to five (5) percent of the October 2007 CBEDS grades two through six enrollment, multiplied by 120 hours. SBx3 4 (Chapter 12, Statutes of 2009) prescribed a reduction of 15.3795523995 percent to the program. As a result, the new total amount appropriated for this program equals $13.233 million. Statewide claims totaled $18.101 million, resulting in a proration factor of 0.7415641473. Additional funding of $4.690 million was deferred to fiscal year 2009-10. This appropriation will be included in the funding calculations at the 2008-09 P-2 Apportionment.
  • Retained or Recommended for Retention, Grades Two through Nine: Funding was for attendance in supplemental instructional programs for grades two through nine for pupils who have been recommended for retention or who have been retained pursuant to EC Section 48070.5 (EC Section 37252.2).

    SBx3 4 (Chapter 12, Statutes of 2009) prescribed a reduction of 15.3795523995 percent to the program. As a result, the new total amount appropriated for this program equals $39.030 million. Statewide claims totaled $47.798 million, resulting in a proration factor of 0.8325844670. Additional funding of $12.330 million was deferred to fiscal year 2009-10. This appropriation will be included in the funding calculations at the 2008-09 P-2 Apportionment.

Direct Services: Funding for County Offices of Education (COEs) equals the COE’s 2007-08 rate per ADA for direct services funding, increased by the 5.66 percent COLA, multiplied by the total of the 2007-08 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 2007-08 rate per ADA, increased by the 5.66 percent COLA, multiplied by the total of the 2008-09 P-1 ADA for the COE, school districts, and charter schools in the county.

Charter Schools (Fiscal Year 2008-09)

These programs were recalculated in the P-1 Recertification. The 2008-09 P-1 ADA and other data reported in the Principal Apportionment Revenue software are 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 district or county office 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 2008-09 P-1 Apportionment amounts are as follows:
Grade Level Amount

Kindergarten and Grades One through Three

$5,452
Grades Four through Six $5,536
Grades Seven through Eight $5,698
Grades Nine through Twelve $6,607
  • 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 SBx3 4 (Chapter 12, Statutes of 2009).

  • A funding rate of $500 per unit of charter school ADA is used for the 2008-09 fiscal year.
  • The in lieu of Economic Impact Aid (EIA) funding rate $318 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.
  • To implement the provisions of Section 34 of SBx3 4, after entitlements are calculated based on the above rates, each charter school’s 2008-09 total categorical block grant funding is then reduced by a proration factor of .8680395190.

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 in 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 detail for prior year adjustments for block grant-funded charter schools; only those charter schools with prior 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-26 of the Principal Apportionment Summary excel file.
  • Funding adjustments for charter schools are also displayed in Columns A-24 and A-25 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 2008-09)

Assembly Bill (AB) 602 Funding:  In accordance to the FY 2007 Budget Act language, the FY 2008-09’s statewide target rate no longer includes prior year’s supplement to base rate. 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 $12 million provides each Special Education Local Plan Area (SELPA) $2 per unit of ADA in supplement to base funding. All 2008-09 AB 602 entitlements, i.e., base, COLA, growth, special disabilities adjustment, and program specialist/regionalized services, are fully funded at the First Principal Apportionment. Note, funding for pre-referral mental health services is outside of the principal apportionment, and is apportioned separately.

Out-of-Home Care (OHC): The Budget Act of 2008 appropriated $205.21 million for the fifth 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 2008-09 P-1 Apportionment is calculated using prior year data funded at the FY 2008-09 budgeted amount for the program. At the FY 2008-09 P-2 apportionment, the program’s funding calculation will be updated to reflect the true bed and pupil count data as of April 1, 2009. In addition, fiscal year 2008-09 is the third year of the hold harmless phase-out. Specifically, if a SELPA’s 2008-09 OHC funding entitlement is less than the amount it received for the 2007-08 fiscal year, the SELPA shall receive the same amount it received for the 2007-08 fiscal year less 33 percent of the difference between the two amounts (EC Section 56836.173(c)). Similar to prior years, any SELPA with a 2008-09 funding entitlement greater than the amount received in the prior year shall receive at least the same amount plus a portion of the gain between the two years. The amount of gain received is calculated based on a proration factor to be determined at the FY 2008-09 P-2 Apportionment.

Infant (ages two and younger) Program: This program was recalculated in the P-1 Recertification. Total funding apportioned for the Infant Program for 2008-09 is $68,662,115. Following are the 2008-09 Infant Program statewide average unit rates:

Programs 2007-08 Statewide Average Rate 2008-09 COLA (0%) 2008-09 Statewide Average Rate

Special Day Class

$56,932

$0

$56,932

Resource Specialist

$60,026

$0

$60,026

Designated Instruction

$56,227

$0

$56,227

Aide

$23,118

$0

$23,118

PRIOR YEARS – The following provides updates to the 2007-08 and 2006-07 apportionments certified at the same time as the 2008-09 P-1 Apportionment. The types of data used and the method of calculating the apportionment are similar to those given above unless specified.

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

Adult Education: The entitlement for adult education was calculated by multiplying the Adult Education 2007-08 base revenue limit per ADA by the lesser of the 2007-08 Annual reported ADA or the 2007-08 adult education ADA cap. The 4.53 percent COLA was added to the 2006-07 base revenue limit per ADA to establish the rate for 2007-08. Sufficient funds were available to fund excess ADA at $1,948.29 per excess ADA.

Adults in Correctional Facilities: The entitlement for the Adults in Correctional Facilities program was calculated by using prior year funded ADA and prior year total funding to determine individual LEA prior year rates per ADA. The rates are increased by the prior year COLA (5.92 percent) and compared to 80 percent of the prior year statewide rate for the adult education program. The fundable rate is the lesser of the two and multiplied by ADA to determine total funding for the current year apportionment. Funding available at the 2007-08 Annual Apportionment was sufficient to fully fund the program.

Adult Education ROC/P CalWORKS: The 2007-08 contract agreement with the California Department of Social Services (DSS) appropriated $9.744 million to be reimbursed to the California Department of Education for these programs; however, the reimbursement was not received from the DSS in time for the 2008-09 P-1 Apportionment. As a result, this CalWORKS funding for 2007-08 will be allocated at the P-2 Apportionment in July 2009.

Community Day Schools: Funding for the community day school 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 Community Day Schools was $51.999 million. Due to insufficient funding, a proration factor of 0.9080630477 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 $10.01, 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 $58.665 million, resulting in a proration factor of 0.9483166754.

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 0.1469338726 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.

California High School Exit Examination Remedial, Grades Seven through Twelve:  Funding was sufficient to fully fund the entitlement for 2007-08 claimed at the 2008-09 P-1 Apportionment.

  • 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 statewide claims for 2007-08 totaled $112.716 million. Based on the $101.384 million appropriation, a proration factor of 0.899463340 was applied.
  • 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. Statewide claims for fiscal year 2007-08 totaled $29.532 million. Based on the $22.101 million appropriation, a proration factor of 0.7483794949 was applied.
  • Retained or Recommended for Retention, Grades Two through Nine: Statewide claims for fiscal year 2007-08 totaled $81.002 million. Based on the $57.838 million appropriation, a proration factor of 0.7140274789 was applied.
2006-07 Annual R-2--School Districts and County Offices of Education

Adult Education: Adult education funding was calculated using the lesser of the 2006-07 Annual reported ADA or the 2006-07 adult education ADA cap. Sufficient funds were available to fund excess ADA at $2,530.66 per excess ADA.

Community Day Schools: Funding for the community day school program was calculated using 2006-07 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 Community Day Schools was $53.846 million. Due to sufficient funding, a proration factor was not 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), or the 7th and 8th hours.

Gifted and Talented Education (GATE): Funding was calculated by multiplying the 2005-06 P-2 ADA by the higher of the school district’s and county office’s 1999-2000 per-ADA funding rate, or the 2006-07 statewide per-ADA funding rate of $9.58, 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 $3,050, or their 1998-99 GATE allowance, as increased by annual COLAs.

The total amount appropriated for GATE was $53.480 million. Statewide claims totaled $56.420 million, resulting in a proration factor of 0.9478846867.

Public Employees’ Retirement System (PERS) Reduction: The restoration factor resulting from the $39.382 million appropriated to reduce the PERS Reduction in 2006-07 was 0.1455784687 of the total PERS adjustment.

Regional Occupational Centers and Programs (ROC/P): Base funding equals the lesser of the 2006-07 Annual reported ADA or the 2006-07 ROC/P ADA cap multiplied by the 2006-07 revenue limit. A 5.92 percent COLA of $192.59 was added to the prior year weighted base revenue limit to calculate the 2006-07 revenue limit per ADA.

Supplemental Instructional Programs: The funding for these programs is based on the 2006-07 Annual hours of attendance in the supplemental instructional programs.

  • California High School Exit Examination Remedial, Grades Seven through Twelve: Funding available was sufficient to fully fund the entitlement for fiscal year 2006-07 at the 2008-09 P-1 Apportionment.
  • Core Academic Program for Kindergarten and Grades One through Twelve: The maximum fundable hours were determined based on the October 2005 CBEDS kindergarten and grades one through twelve enrollment. The statewide claims for 2006-07 at the 2008-09 P-1 certification totaled $107.468 million. Based on the $96.991 million appropriation, a proration factor of 0.9025072564 was applied.
  • Low Standardized Testing and Reporting (STAR) and At-Risk of Retention, Grades Two through Six: The maximum fundable hours were based on the October 2005 CBEDS grades two through six enrollment. Statewide claims for fiscal year 2006-07 at the 2008-09 P-1 certification totaled $29.484 million. Based on the $21.144 million appropriation, a proration factor of 0.7171374511 was applied.
  • Retained or Recommended for Retention, Grades Two through Nine: Statewide claims totaled $73.980 million. Based on funds available, and the appropriation of $63.039 million, a proration factor of 0.8521151844 was applied.
Special Education (Fiscal Years 2007-08 and 2006-07)

Assembly Bill (AB) 602 Funding:  Both 2007-08 (Annual and 2006-07 (Annual R-2) AB 602 entitlements are fully funded at the 2008-09 P-1 Apportionment. The only exceptions are the 2006-07 claims for the Extraordinary Cost Pool (ECP) and the 2006-07 and 2007-08 Out-of-Home Care funding. The 2006-07 proration factor for ECP is 0.98.

Out-of-Home Care: The 2007-08 (Annual) and 2006-07 (Annual R-2) Out-of-Home Care entitlements have changed on the SELPA level due to an OHC facilities remap. The OHC proration factors for the gain in funding are 0.89 for 2007-08 and 0.37 for 2006-07.

Infant (ages two and younger) Program: Total entitlements are $68,474,082 for 2007-08 (Annual) and $65,363,546 for 2006-07 (Annual R-2).

Payment Schedule

The February payment was based on calculations in the original P-1 certification, which did not reflect the revenue limit deficit factors, midyear reductions to categorical programs, and deferral language prescribe by SBx3 4. Amounts that were overpaid in February, as determined during the recertification, were reduced from the March payment.

The calculations for each LEA were as follows:

  1. The monthly payment amounts for February through May were calculated as prescribed by EC Section 14041 using the recertified apportionment totals. Therefore, the total amount paid during the advance (from July through January) was subtracted from the total recertified principal apportionment, which is shown on line B-1 of the principal apportionment summary.
  2. The product of step 1 was then multiplied by the LEA's fraction for each month as defined in EC 14041 (i.e. 2/6 for February).
February deferral
  1. The monthly payment for February, as calculated in step 2, was then multiplied by a factor of .4717260849 in order to reach the targeted statewide deferral of $2 billion (approximately 52.8 percent of the payment was deferred until P-2).
March payment adjustment
  1. The result of step 3 was then subtracted from the actual amount paid in February 2009.
  2. The amount calculated in step 4 was then subtracted from the March payment.
Questions:   Office of Principal Apportionment and Special Education | 916-324-4541
Office of Charter Apportionments and District Reorganization | 916-324-4541
Last Reviewed: Tuesday, November 24, 2015

Share this Page

Recently Posted in Allocations & Apportionments


  • Ltr2-15: First Quarter Lottery (added 30-Mar-2016)
    Second Quarter Lottery Apportionment letter for fiscal year 2015-16.
  • LCFF Gap and COLA (PDF) (added 18-Mar-2016)
    Information on historical and prospective Local Control Funding Formula (LCFF) cost-of-living adjustment (COLA) percentages, gap budget allocations and percentage factors since 2013–14, the inception of LCFF.
  • LCFF Gap and COLA (added 18-Mar-2016)
    Information on historical and prospective Local Control Funding Formula (LCFF) cost-of-living adjustment (COLA) percentages, gap budget allocations and percentage factors since 2013–14, the inception of LCFF.
  • FinAdj-14: State Special Schools (XLS) (added 14-Mar-2016)
    Final adjustment to the School District Principal Apportionment for Student Attendance in State Special Schools in fiscal year 2014-15.
  • LtrFinAdj-14: State Special Schools (added 14-Mar-2016)
    Letter of final adjustment to the School District Principal Apportionment for Student Attendance in State Special Schools in fiscal year 2014-15.