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Calculations to Determine 2010-11 P-2

Detail of calculations to determine the 2010-11 Second Principal (P-2) Apportionment.

Second Principal Apportionment (Fiscal Year 2010−11)

The Second Principal (P-2) Apportionment for fiscal year 2010−11 was certified on June 15, 2011 pursuant to California Education Code (EC) Section 41335. The details of the P-2 apportionment as well as the details of the updated calculations of the 2009−10 apportionment (2009−10 Annual R1) and the 2008−09 apportionment (2008−09 Annual R3) that were certified as part of the P-2 Apportionment are described below.

School Districts and County Offices of Education (Fiscal Year 2010-11)

The average daily attendance (ADA) and other data reported in the Principal Apportionment Revenue software were used to calculate this apportionment. Revenue limits were adjusted by the 2010−11 statutory cost-of-living adjustment (COLA) of -0.39 percent. EC sections 42238.146 and 2558.46 prescribed the following reductions to the revenue limit: 17.963 percent for school districts and 18.250 percent for county offices of education (COE). As a result, deficit factors of 0.82037 and 0.81750 were applied to school district and COE revenue limits, respectively, in the P-2 Apportionment.

Inflation (Cost-of-living) Adjustment for District Revenue Limits

The chart below shows the COLA applied to Revenue Limits for each type of district for 2010−11. The COLA is calculated by multiplying the 2009−10 statewide average base revenue limit per ADA by the 2010−11 COLA of -0.39 percent for each type of district.

Type of District Prior Year Statewide Average Base Revenue Limit

2010-11 COLA
(-0.39%)

Elementary District

$6,134

-$24

High School District

$7,369

-$29

Unified District

$6,417

-$25

Add-on Amounts for Meals for Needy Pupils, Beginning Teachers Salary, and Special Adjustments

EC sections 42238(c)(1)(A) and 42238(c)(2), added by Assembly Bill 851 (Chapter 374, Statutes of 2009), provide that revenue limit add-on funding adjustments be made to local educational agencies (LEAs) for the changes made to Meals for Needy Pupils funding, Beginning Teachers Salary funding, and special adjustments for Live Oak Elementary and Soquel Union Elementary. A new section was added to the School District Revenue Limit – Calculations report, entitled Add-on Portion for Meals, BTS, and Special Adjustments (Lines C-1 through C-4), to calculate the add-on amount for the current year. The result is added to the Base Revenue Limit per ADA. A detail summary (XLS) of the data used to calculate the prior year amounts shown on lines C-1 and C-3 of the Revenue Limit – Calculations report can be found on the CDE’s Web site.

Adult Education

The 2010−11 funding for Adult Education was calculated by multiplying each LEA’s base year proportionate share percentage by the $634,996,000 appropriated for the program.

Adults in Correctional Facilities (AICF)

The 2010-11 funding for AICF program is based on the lesser of each LEA’s 2009-10 rate per ADA or 80 percent of the 2007-08 statewide average revenue limit for adult education. This amount is multiplied by the lesser of prior-year annual ADA or a cap based on 2002-03 ADA funding increases of 2.5 percent each year. The amount appropriated for this program equals $14,971,000. The growth funding was sufficient to fund all of the growth in the program.

Apprentice Program

The 2010−11 funding for the Apprenticeship program was calculated by multiplying the lesser of the 2010−11 reported apprentice hours or the 2010−11 approved (cap) apprentice hours by the hourly rate of $5.04. Sufficient funds were available to fully fund the program.

Community Day School (CDS) Additional Funding for “All Other” Pupils

The 2010−11 funding for CDS was calculated by multiplying each LEA’s base year proportionate share percentage by the $41,697,000 appropriated for the program. 

Community Day School (CDS) Additional Funding for Mandatory Expelled Pupils

The 2010−11 funding for CDS pupils who were expelled for any of the mandatory expulsion offenses as described in EC Section 48915(c) was calculated using 2010−11 P-2 ADA for the 5th and 6th hours for these pupils.

Schools with small school waivers that report ADA for mandatory expelled pupils will receive waiver funding that equals the amount displayed on the necessary small schools funding table for one certificated teacher less revenue limit received for any community day school pupils. The additional funding provided by the waiver is reduced by the current dollar value of any waiver funding included in the base-year funding for “All Other” CDS pupils. The current dollar value is calculated by multiplying the 2007−08 amount by a 0.80142 adjustment factor. The adjustment factor recognizes the decrease in funding for “All Other” CDS pupils from the 2007−08 level and is determined by dividing the statewide total dollars available for CDS “All Other” pupils in the 2010−11 fiscal year, by the amount used to calculate the 2007−08 base.

County Beginning Teachers Salary (BTS)
Gifted and Talented Education (GATE)

The 2010−11 funding for GATE was calculated by multiplying each LEA’s base year proportionate share percentage by the $44,239,000 appropriated for the program.

Necessary Small Schools (NSS)

The allowance for NSS 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 -0.39 percent COLA for 2010−11:

For necessary small elementary schools
Number of Teachers Average Daily Attendance Amount to be Computed

1

1 to 24

$137,975

2

25 to 48

$275,950

3

49 to 72

$413,925

4

73 to 96

$551,900


For necessary small high schools
Minimum Number of Certificated Employees Average Daily Attendance Amount to be Computed

2 or less

1 to 19

$112,010 per teacher

3

1 to 19

$497,580

4

20 to 38

$609,590

5

39 to 57

$721,600

6

58 to 71

$833,610

7

72 to 86

$945,620

8

87 to 100

$1,057,630

9

101 to 114

$1,169,640

10

115 to 129

$1,281,650

11

130 to 143

$1,393,660

12

144 to 171

$1,505,670

13

172 to 210

$1,617,680

14

211 to 248

$1,729,690

15

249 to 286

$1,841,700

Note: Fractional ADA units of 0.5 and above are rounded up, and those below 0.5 are rounded down.

Public Employees' Retirement System (PERS) Reduction

To restore a portion of the PERS Reduction, $43.802 million was appropriated in 2010−11. To arrive at the statewide total adjustment, a restoration rate of 0.2586397442 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)

The 2010−11 funding for ROC/Ps was calculated by multiplying each LEA’s base year proportionate share percentage by the $384,824,000 appropriated for the program. Local income savings were distributed to all LEAs based on the same percentage.

Supplemental Instructional Programs

The 2010−11 funding for each supplemental instructional program was calculated by multiplying each LEA’s base year proportionate share percentage by the amounts appropriated for each program as shown in the following table:   

Program

Appropriation

Core Academic Program for Kindergarten and Grades One through Twelve

$70,036,000

Remedial Program, Grades Seven through Twelve

$200,866,000

Retained or Recommended for Retention, Grades Two through Nine

$48,515,000

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

$16,930,000

Direct Services

Funding for county offices of education (COEs) equals the COE’s 2009−10 rate per ADA for direct services funding, adjusted by the -0.39 percent COLA, multiplied by the total of the 2009−10 Annual ADA for all applicable school districts, as follows:

Charter school ADA units are included in the calculation.

Other County Service Fund Operations

Funding equals the COE’s 2009−10 rate per ADA, adjusted by the -0.39 percent COLA, multiplied by the total of the 2010−11 P-2 ADA for the COE, school districts, and charter schools in the county. The 2010−11 P-2 ADA also includes the ADA amounts for Adult Education and ROC/Ps that were used in the 2007−08 other county service fund calculation.

Charter Schools (Fiscal Year 2010-11)

Charter Schools

The 2010−11 P-2 ADA and other data reported in the Principal Apportionment Revenue software were 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.

Grade Level Amount

Kindergarten and Grades One through Three

$5,077
Grades Four through Six $5,153
Grades Seven through Eight $5,306
Grades Nine through Twelve $6,148
Charter School Categorical Block Grant Calculations

The Categorical Block Grant is calculated pursuant to EC Section 47634.1 and the 2010−1 Budget Act (Chapter 712, Statutes of 2010).

Charter School Funding Exhibits

Detailed charter school funding exhibits and funding excel files are available on the CDE Web site.

Special Education (Fiscal Year 2010-11)

Assembly Bill (AB) 602 Funding

In FY 2010−11, the statewide target rate remains the same as the prior fiscal year’s value of $465.44 given a zero percent COLA. In addition, due to a decrease in federal aid for special education from the prior fiscal year, there is no supplement to base funding. All other 2010−11 AB 602 entitlements, i.e., base, growth, special disabilities adjustment, and program specialist/regionalized services, are fully funded at the P-2 Apportionment.

The passage of Assembly Bill (AB) 184 (Chapter 403, Statute of 2010) in September 2010 authorized the use of special education incidence multiplier formula through fiscal year 2010−11. Incidence multipliers are a key component to SELPAs’ special disabilities adjustment (SDA) funding and growth funding. Please be advised that the CDE will not include incidence multipliers or special disabilities adjustment funding in AB 602 calculations after 2010−11 if the statute is not extended.

Lastly, 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 2010 appropriated $198 million to the OHC program. This year marks the end of the OHC hold harmless provision. Thus, funding for the 2010−11 P-2 Apportionment is calculated solely based on the bed and pupil count data collected as of April 1, 2011, and funded at the FY 2010−11 budgeted amount for the program. In the case where the total gain amount exceeds the program’s budget appropriation, a proration factor will be applied. Gains are fully funded at P-2.

Infant (ages two and younger) Program

Total funding apportioned for the Infant Program for 2010−11 is $68,184,151. Following are the 2010−11 Infant Program statewide average unit rates:

Programs 2009-10 Statewide Average Rate 2010-11 COLA (0%) 2010-11 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

TThe following provides updates to the 2009−10 (2009−10 Annual R1) and 2008−09 (2008−09 Annual R3) apportionments certified at the same time as the 2010−11 P-2 Apportionment. The types of data used and the method of calculating the apportionment are similar to those given above unless specified.

School Districts and County Offices of Education (Fiscal Year 2009-10)

Adult Education

The 2009−10 funding for Adult Education was calculated by multiplying each LEA’s base year proportionate share percentage by the $634,753,000 appropriated for the program.

Adults in Correctional Facilities (AICF)

The 2009−10 funding for AICF program is based on the lesser of each LEA’s 2008−09 rate per ADA or 80 percent of the 2007-08 statewide average revenue limit for adult education. This amount is multiplied by the lesser of prior-year annual ADA or a cap based on 2002−03 ADA funding increases of 2.5 percent each year. The amount appropriated for the program was $14,965,000. The growth funding was insufficient to fund all of the additional growth in the program. As a result, a factor of 0.1398259000 was used to adjust the per-pupil growth rate to allocate funding for growth.

Community Day School (CDS) Additional Funding for “All Other” Pupils

The 2009−10 funding for CDS was calculated by multiplying each LEA’s base year proportionate share percentage by the $41,681,000 appropriated for the program.

Community Day School (CDS) Additional Funding for Mandatory Expelled Pupils

The 2009−10 funding for CDS pupils who were expelled for any of the mandatory expulsion offenses as described in EC Section 48915(c) was calculated using 2009−10 Annual ADA for the 5th and 6th hours for these pupils.

Schools with small school waivers that report ADA for mandatory expelled pupils will receive waiver funding that equals the amount displayed on the necessary small schools funding table for one certificated teacher less revenue limit received for any community day school pupils. The additional funding provided by the waiver is reduced by the current dollar value of any waiver funding included in the base-year funding for “All Other” CDS pupils. The current dollar value is calculated by multiplying the 2007−08 amount by a 0.80111 adjustment factor. The adjustment factor recognizes the decrease in funding for “All Other” CDS pupils from the 2007−08 level and is determined by dividing the statewide total dollars available for CDS “All Other” pupils in the 2009−10 fiscal year, by the amount used to calculate the 2007−08 base.

Gifted and Talented Education (GATE)

The 2009−10 funding for GATE was calculated by multiplying each LEA’s base year proportionate share percentage by the $44,222,000 appropriated for the program.

Public Employees’ Retirement System (PERS) Reduction

The restoration factor resulting from the $44.383 million appropriated to reduce the PERS Reduction in 2009−10 was 0.1855447213 of the total PERS adjustment.

Regional Occupational Centers and Programs (ROC/P)

The 2009−10 funding for ROC/Ps was calculated by multiplying each LEA’s base year proportionate share percentage by the $384,677,000 appropriated for the program. Local income savings were distributed to all LEAs based on the same percentage.

Supplemental Instructional Programs

The 2009−10 funding for each supplemental instructional program was calculated by multiplying each LEA’s base year proportionate share percentage by the amounts appropriated for each program as shown in the following table:

Program

Appropriation

Core Academic Program for Kindergarten and Grades One through Twelve

$70,009,000

Remedial Program, Grades Seven through Twelve

$200,789,000

Retained or Recommended for Retention, Grades Two through Nine

$48,497,000

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

$16,924,000

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

Adult Education

The 2008−09 funding for Adult Education was calculated by multiplying each LEA’s base year proportionate share percentage by the $653,744,000 appropriated for the program.

Adults in Correctional Facilities (AICF)

The 2008−09 funding for AICF program is based on the lesser of each LEA’s 2007−08 rate per ADA or 80 percent of the 2007−08 statewide average revenue limit for adult education. The growth funding was insufficient to fund the additional growth in the program. As a result, a factor of 0.4028512000 was used to adjust the per-pupil growth rate to allocate funding for growth.

Community Day Schools (CDS)

The 2008−09 funding for CDS was calculated by multiplying each LEA’s base year proportionate share percentage by the $44,002,000 appropriated for the program.

Community Day School (CDS) Additional Funding for Mandatory Expelled Pupils

The 2008−09 funding for CDS pupils who were expelled for any of the mandatory expulsion offenses as described in EC Section 48915(c) was calculated using 2008−09 Annual ADA for the 5th and 6th hours for these pupils.

Schools with small school waivers that report ADA for mandatory expelled pupils will receive waiver funding that equals the amount displayed on the necessary small schools funding table for one certificated teacher less revenue limit received for any community day school pupils. The additional funding provided by the waiver is reduced by the current dollar value of any waiver funding included in the base-year funding for “All Other” CDS pupils. The current dollar value is calculated by multiplying the 2007−08 amount by a 0.84572 adjustment factor. The adjustment factor recognizes the decrease in funding for “All Other” CDS pupils from the 2007−08 level and is determined by dividing the statewide total dollars available for CDS “All Other” pupils in the 2008−09 fiscal year, by the amount used to calculate the 2007−08 base.

Gifted and Talented Education (GATE)

The 2008−09 funding 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 $8.48, 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 $46.833 million. Statewide claims totaled $53.640 million, resulting in a proration factor of 0.8730740815.

Public Employees’ Retirement System (PERS) Reduction

The restoration factor resulting from the $42.776 million appropriated to reduce the PERS Reduction in 2008−09 was 0.1582727836 of the total PERS adjustment.

Regional Occupational Centers and Programs (ROC/P)

The 2008−09 funding for ROC/Ps was calculated by multiplying each LEA’s base year proportionate share percentage by the $408,704,000 appropriated for the program. Local income savings were distributed to all LEAs based on the same percentage.

Supplemental Instructional Programs

The 2008−09 funding for each supplemental instructional program was calculated by multiplying each LEA’s base year proportionate share percentage by the amounts appropriated for each program as shown in the following table:

Program

Appropriation

Core Academic Program for Kindergarten and Grades One through Twelve

$74,143,000

Remedial Program, Grades Seven through Twelve

$212,647,000

Retained or Recommended for Retention, Grades Two through Nine

$51,360,000

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

$17,924,000

Special Education (Fiscal Years 2009-10 and 2008-09)

Assembly Bill (AB) 602 Funding

The 2009−10 (Annual R1) and 2008−09 (Annual R3) AB 602 entitlements are fully funded at the 2010−11 P-2 Apportionment. The only exceptions are funding for the 2009−10 and 2008−09 Extraordinary Cost Pool (ECP) Program, where a proration factor of 0.79 and 0.76 was applied in each calculation.

Out-of-Home Care (OHC)

Total OHC entitlements are $181,361,230 for 2009−10 (Annual R1) and $196,460,022 for 2008−09 (Annual R3).

Infant (ages two and younger) Program

Total Infant entitlements are $68,286,297 for 2009−10 (Annual R1) and $69,127,248 for 2008−09 (Annual R3).

Payment Schedule and Deferrals

The Second Principal Apportionment payment in June is deferred until July. An LEA that received an exemption from this deferral pursuant to EC Section 14041.7 received in June the lesser of their P-2 payment or the amount of funds necessary for the LEA to meet their financial obligations, as stated in their deferral exemption application. The P-2 payment is the difference between the total Principal Apportionment (line B-1 of the Principal Apportionment Summary exhibit) and the sum of the amounts previously paid during the July 2010 through May 2011 period, including amounts deferred from February, April, and May.

Senate Bill 70 (Chapter 7, Statutes 2011), added EC Section 14041.65 which extends, on a one-time basis, the payment date for three previously enacted 2010-11 deferrals which were to be paid in July 2011 (see table below).

Statutory Deferral
Deferral Repayment Schedule 2010-11 P-1 Certification
(Pre SB 70)

Deferral Repayment Schedule
SB 70 Changes

$2 billion from February 2011 July 2011
  • $24.7 million in July 2011
  • $1.405.5 billion in August 2011
  • $569.8 million in September 2011
$420 million from April 2011 July 2011 September 2011
$800 million from May 2011 July 2011 September 2011

An LEA that received an exemption from the repayment extension pursuant to Government Code Section 16326 will also receive in July the lesser of their P-1 deferred funding eligible for early payment or the amount of funds necessary for the LEA to meet their financial obligations in July and August, as stated in their deferral exemption application. All other LEAs will receive their P-1 deferred dollars as previously scheduled.

Monthly Principal Apportionment payments are available on the CDE’s Web site. Payment information is available at the LEA level and at the county level.

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