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Calculations to Determine 2011-12 P-1

Detail of calculations to determine the 2011-12 First Principal (P-1) Apportionment.

First Principal Apportionment (Fiscal Year 2011-12)

The First Principal (P-1) Apportionment for fiscal year 2011-12 was certified on February 17, 2012, pursuant to California Education Code (EC) Section 41332. The details of the P-1 apportionment as well as the details of the updated calculations of the 2010-11 apportionment (2010-11 Annual) and the 2009-10 apportionment (2009-10 Annual R2) that were certified as part of the P-1 Apportionment are described below.

School Districts and County Offices of Education (Fiscal Year 2011-12)

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 2011-12 statutory cost-of-living adjustment (COLA) of 2.24 percent. EC sections 42238.146 and 2558.46 (amended by Senate Bill 81, Chapter 2, Statutes of 2012) prescribed the following reductions to the revenue limit: 20.404 percent for school districts and 20.691 percent for county offices of education (COEs). Additionally, because state revenues fell below expectations, pursuant to EC Section 46201.3, revenue limits were reduced by an additional 0.1979 percent for school districts and 0.1972 percent for COEs. As a result, deficit factors of 0.79398 and 0.79111 were applied to school district and COE revenue limits, respectively, in the P-1 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 2011-12. The COLA is calculated by multiplying the 2010-11 statewide average base revenue limit per ADA by the 2011-12 COLA of 2.24 percent for each type of district.

Type of District Prior Year Statewide Average Base Revenue Limit

2011-12 COLA
(2.24%)

Elementary District

$6,110

$137*

High School District

$7,340

$164*

Unified District

$6,393

$143*

*The Elementary, High School, and Unified COLA amounts included at P-1 were $138, $167, and $144, respectively. This will be changed to the numbers shown above at the Second Principal Apportionment.

Adjustments to Local Revenue for District and COE Revenue Limits

Assembly Bill 26 of the First Extraordinary Session (Chapter 5, Statutes of 2011) eliminated Redevelopment Agencies (RDAs) as of October 2011 and reallocates property taxes that were formerly distributed to RDAs to other agencies, including local educational agencies (LEAs). This law was challenged before the California Supreme Court, which ruled on December 29, 2011, that the Legislature acted within its authority when it eliminated RDAs. Due to the timing of the court’s decision, these additional property taxes that will be allocated to LEAs were not included in the P-1 tax reports. The Department of Finance asked CDE to include in the P-1 certification, Finance’s estimate of each local educational agency’s allocation.

These amounts were applied directly to Line A-4 of the School District Local Revenue exhibit and line A-13 of the County Office Local Revenue exhibit. A spreadsheet of Finance’s estimates is available on the CDE Web site. Because the numbers are estimates, LEAs should work with their county auditor to determine how much they will actually receive from the Redevelopment Property Tax Trust Fund.
Adult Education

The 2011-12 funding for Adult Education was calculated by multiplying each LEA’s base year proportionate share percentage by the $588,909,000 budgeted for item 6110-156-0001 in the Budget Act of 2011. An additional $45,896,000 in funding for 2011-12 is deferred to 2012-13 and was not included in the calculation. An LEA’s total Adult Education Funding will be increased by its percentage share of the deferred amount when the Second Principal (P-2) Apportionment is certified in July 2012. 

Adults in Correctional Facilities (AICF)

The 2011-12 funding for AICF program is based on the lesser of each LEA’s 2010-11 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 $14,967,000. The growth funding was sufficient to fund all of the growth in the program.

Apprentice Program

The 2011-12 funding for the Apprenticeship program was calculated by multiplying the lesser of the 2011-12 reported apprentice hours or the 2011-12 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 2011-12 funding for CDS was calculated by multiplying each LEA’s base year proportionate share percentage by the $36,934,000 budgeted for item 6110-190-0001 in the Budget Act of 2011. An additional $4,751,000 in funding for 2011-12 is deferred to 2012-13 and was not included in the calculation. An LEA’s total Community Day School Additional Funding will be increased by its percentage share of the deferred amount when the P-2 Apportionment is certified in July 2012. 

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

The 2011-12 funding for CDS pupils who were expelled for any of the mandatory expulsion offenses as described in EC Section 48915(c) was calculated using 2011-12 P-1 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 0.80119 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 for the 2011-12 fiscal year, by the amount used to calculate the 2007-08 base.

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

The 2011-12 funding for GATE was calculated by multiplying each LEA’s base year proportionate share percentage by the $39,931,000 budgeted for item 6110-124-0001 in the Budget Act of 2011. An additional $4,294,000 in funding for 2011-12 is deferred to 2012-13 and was not included in the calculation. An LEA’s total GATE Funding will be increased by its percentage share of the deferred amount when the P-2 Apportionment is certified in July 2012. 

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 2.24 percent COLA for 2011-12:

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

1

1 to 24

$141,075

2

25 to 48

$282,150

3

49 to 72

$423,225

4

73 to 96

$564,300

For necessary small high schools

Minimum Number of Certificated Employees Average Daily Attendance Amount to be Computed

2 or less

1 to 19

$114,520 per teacher

3

1 to 19

$508,860

4

20 to 38

$623,380

5

39 to 57

$737,900

6

58 to 71

$852,420

7

72 to 86

$966,940

8

87 to 100

$1,081,460

9

101 to 114

$1,195,980

10

115 to 129

$1,310,500

11

130 to 143

$1,425,020

12

144 to 171

$1,539,540

13

172 to 210

$1,654,060

14

211 to 248

$1,768,580

15

249 to 286

$1,883,100

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, $44.729 million was appropriated in 2011−12. To arrive at the statewide total adjustment, a restoration rate of 0.2975922855 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 2011-12 funding for ROC/Ps was calculated by multiplying each LEA’s base year proportionate share percentage by the $345,078,000 budgeted in item 6110-105-0001 in the Budget Act of 2011. The distribution of excess taxes and the additional $39,630,000 in funding that is deferred until 2012-13 were not included in the calculation and will be included when the P-2 Apportionment is certified in July 2012.

Supplemental Instructional Programs

The 2011-12 funding for each supplemental instructional program was calculated by multiplying each LEA’s base year proportionate share percentage by the amounts budgeted for item 6110-104-0001 as shown in the following table. The table also shows the additional funds for 2011-12 that are deferred to 2012-13, which were not included in the calculation. An LEA’s total Supplemental Instructional Programs Funding will be increased by its percentage share of the deferred amount when the P-2 Apportionment is certified in July 2012. 

Program

Budget Act Amount

Deferred to 2012-13

Core Academic Program for Kindergarten and Grades One through Twelve

$47,979,000

$22,036,000

Remedial Program, Grades Seven through Twelve

$149,744,000

$51,061,000

Retained or Recommended for Retention, Grades Two through Nine

$36,171,000

$12,330,000

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

$12,235,000

$4,690,000

Direct Services

Funding for county offices of education (COEs) equals the COE’s 2010-11 rate per ADA for direct services funding, adjusted by the 2.24 percent COLA, multiplied by the total of the 2010-11 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 2010-11 rate per ADA, adjusted by the 2.24 percent COLA, multiplied by the total of the 2011-12 P-1 ADA for the COE, school districts, and charter schools in the county. The 2011-12 P-1 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 2011-12)

Charter Schools

The 2011-12 P-1 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

$5,076
Grades Four through Six $5,153
Grades Seven through Eight $5,308
Grades Nine through Twelve $6,141
Charter School Categorical Block Grant Calculations

The Categorical Block Grant is calculated pursuant to EC Section 47634.1 and the 2011-12 Budget Act.

Charter School Funding Exhibits

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

Special Education (Fiscal Year 2011-12)

Assembly Bill (AB) 602 Funding

In FY 2011−12, the statewide target rate remains the same as the prior fiscal year’s value of $465.44 given a zero percent COLA. This year, an increase in federal aid for special education of $429,501 provides each Special Education Local Plan Area (SELPA) $0.0720885782 per unit of ADA in supplement to base funding. All other 2011−12 AB 602 entitlements, i.e., base, growth, and program specialist/regionalized services, are fully funded at the P-1 Apportionment.

AB 184 (Chapter 403, Statutes of 2010) authorized the use of special education incidence multiplier (IM) formula through fiscal year 2010−11. As a result, the CDE eliminated the incidence multipliers or special disabilities adjustment funding from the AB 602 calculations.

Lastly, funding for mental health services is outside of the principal apportionment, and is apportioned separately.

Out-of-Home Care (OHC)

The Budget Act of 2011 appropriated $179.9 million to the OHC program. Funding for the 2011-12 P-1 Apportionment is calculated using prior year data funded at the program’s 2011-12 budgeted amount. In the coming 2011-12 P-2 Apportionment, the program’s funding calculation will be updated to reflect the true bed and pupil count data as of April 1, 2012.

Infant (ages two and younger) Program

Total funding apportioned for the Infant Program for 2011−12 is $70,127,989. Following are the 2011−12 Infant Program statewide average unit rates:

Programs 2010-11 Statewide Average Rate 2011-12
COLA (0%)
2011-12 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 (Fiscal Years 2010-11 and 2009-10)

The following provides updates to the 2010-11 (2010-11 Annual) and 2009-10 (2009-10 Annual R2) apportionments certified at the same time as the 2011-12 P-1 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 2010-11 Annual)

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.

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 48915(c) was calculated using 2010-11 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 0.80142 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 for the 2010-11 fiscal year, by the amount used to calculate the 2007-08 base.

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.

Public Employees’ Retirement System (PERS) Reduction

The restoration factor resulting from the $43.802 million appropriated to reduce the PERS Reduction in 2010-11 was 0.2698452306 of the total PERS adjustment.

Regional Occupational Centers and 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

School Districts and County Offices of Education (Fiscal Year 2009-10 Annual R2)

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 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 for 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 0.1856165664 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

Special Education (Fiscal Years 2010−11 and 2009−10)

Assembly Bill (AB) 602 Funding

The 2010−11 (Annual) and 2009−10 (Annual R2) AB 602 entitlements are fully funded at the 2011−12 P-1 Apportionment. The only exceptions are funding for the 2010−11 and 2009−10 Extraordinary Cost Pool (ECP) Program, where a proration factor of 0.75 and 0.79 was applied in each calculation.

Out-of-Home Care (OHC)

Total OHC entitlements are $164,246,408 for 2010−11 (Annual) and $181,485,376 for 2009−10 (Annual R2).

Infant (ages two and younger) Program

Total Infant entitlements are $68,579,569 for 2010−11 (Annual) and $68,286,297 for 2009−10 (Annual R2).

Basic Aid Fair Share Reduction

The fair share reduction has been applied to categorical programs funded through the Principal Apportionment for basic aid districts pursuant to Senate Bill (SB) 70 (Chapter 7, Statutes 2011) on Line A-29 of the Principal Apportionment Summary. A schedule of the categorical program recoveries and each district’s fair share amount is posted on the California Department of Education’s (CDE) Web site. As shown on the schedule, the following programs from the Principal Apportionment were reduced: Supplemental Instruction Core Academic Programs, Remedial Program, Retained and Recommended for Retention, Low STAR score and at risk for retention; Community Day School Additional Funding; Gifted and Talented Education; Regional Occupational Centers and Programs; and Adult Education. Special Education and Adults In Correctional Facilities funding have not been reduced but because these programs are not precluded from a reduction, if necessary, a reduction will be applied to these programs at the Second Principal Apportionment.

Payment Schedule and Deferrals

Monthly payments for the First Principal Apportionment are available on CDE’s Web site at the county summary level and by local educational agency. There are several Principal Apportionment payment deferrals that affect payments during the P-1 period (February through May). The deferrals during the P-1 period are as follows:

Deferral Month

Repayment Month

Deferral Amount

Percent Deferred

February 2012

July 2012

$2,000,000,000

87.56508270%

March 2012

August 2012

$1,300,000,000

56.91730441%

March 2012

April 2012

$935,678,445

43.08269559%

April 2012

July 2012

$419,020,000

18.34576071%

April 2012

August 2012

$1,441,794,000

63.12540521%

May 2012

July 2012

$800,000,000

35.02603357%

May 2012

August 2012

$1,000,000,000

43.78254174%

An LEA that applied and received approval of an exemption from the SB 82 deferrals (March to April) received a partial payment in March. The entire March payment was deferred for all other LEAs. Additional information on Principal Apportionment payments and deferrals is available on CDE’s Web site.

Questions:   Office of Principal Apportionment and Special Education | 916-324-4541
Office of Charter Apportionments and District Reorganization | 916-324-4541
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