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Calculations to Determine 2012-13 P-1

Detail of calculations to determine the 2012-13 First Principal (P-1) Apportionment.

First Principal Apportionment (Fiscal Year 2012−13)

The First Principal (P-1) Apportionment for fiscal year 2012−13 was certified on February 20, 2013, 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 2011−12 Annual Apportionment and the 2010-11 Annual R2 Apportionment that were certified as part of the P-1 Apportionment are described below.

School Districts and County Offices of Education

The average daily attendance (ADA) and other data reported through the Principal Apportionment Revenue and Attendance Data Collection Software were used to calculate this apportionment. Revenue limits were adjusted by the 2012−13 statutory cost-of-living adjustment (COLA) of 3.24 percent. EC sections 42238.146 and 2558.46 prescribed the following reductions to the revenue limit: 22.272 percent for school districts and 22.549 percent for county offices of education (COEs). As a result, deficit factors of 0.77728 and 0.77451 were applied to school district and COE revenue limits, respectively, in the P-1 Apportionment.

Pursuant to EC Section 14041(a)(9)(A), the P-1 Apportionment continues a reduction to state aid that was made in the Advance Apportionment. The amount is reflected on either Line C-7 of the County Office of Education Revenue Limit funding exhibit or Line G-1 of the School District Revenue Limit funding exhibit. If the reduction exceeded revenue limit state aid, the state aid was reduced to zero. Additional information about the impact to state aid as a result of Proposition 30 (Education Protection Account) is available on CDE’s Web site.

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 2012−13. The COLA is calculated by multiplying the 2011−12 statewide average base revenue limit per ADA by the 2012−13 COLA of 3.24 percent for each type of district.

Type of District

Prior Year Statewide Average Base Revenue Limit

2012−13 COLA (3.24%)

Elementary District $6,249 $202
High School District $7,505 $243
Unified District $6,540 $212
Adult Education

The 2012−13 funding for the Adult Education program was calculated by multiplying each local educational agency’s (LEA) base year proportionate share percentage by the $588,909,000 budgeted for item 6110-156-0001 in the Budget Act of 2012. An additional $45,896,000 in funding for 2012−13 is deferred to 2013−14 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 2013.

Adults in Correctional Facilities (AICF)

The 2012−13 funding for the AICF program is based on the lesser of each LEA’s 2011−12 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.

Apprenticeship Program

The 2012−13 funding for the Apprenticeship program was calculated by multiplying the lesser of the 2012−13 reported apprentice hours or the 2012−13 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 2012−13 funding for the CDS program 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 2012. An additional $4,751,000 in funding for 2012−13 is deferred to 2013−14 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 2013.

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

The 2012−13 funding for CDS pupils who were expelled for any of the mandatory expulsion offenses as described in EC Section 48915(c) was calculated using 2012−13 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 2012−13 fiscal year, by the amount used to calculate the 2007−08 base.

County Beginning Teachers Salary (BTS)

BTS #1: Funding was calculated by multiplying the 2011−12 P-2 ADA by $13.59 (prior year rate of $13.16 adjusted by the 3.24 percent COLA). Pursuant to statute, the same calculation was performed separately for Regional Occupational Centers/Programs (ROC/P) using 2007−08 P-2 ADA. The two totals were combined and added to the revenue limit.

BTS #2: Funding for COEs that chose option one was calculated by multiplying the 2012−13 P-1 ADA by $8.86 (prior year rate of $8.58 adjusted by the 3.24 percent COLA). Funding for COEs that chose option two was calculated by multiplying each LEA’s individual prior year rate by the 3.24 percent COLA, and multiplying the new rate by the reported 2012−13 P-1 ADA. The same calculations were performed separately for ROC/P using 2007−08 P-2 ADA. Adult and Block Grant funded charter school ADA were excluded in all calculations.

Gifted and Talented Education (GATE)

The 2012−13 funding for the GATE program 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 2012. An additional $4,294,000 in funding for 2012−13 is deferred to 2013−14 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 2013. 

Necessary Small Schools (NSS)

The Allowance for NSS program 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 3.24 percent COLA for 2012−13:

For necessary small elementary schools

Number of Teachers Average Daily Attendance Amount to Be Computed
1
1 to 24
$145,650
2
25 to 48
$291,300
3
49 to 72
$436,950
4
73 to 96
$582,600

For necessary small high schools

Minimum Number of Certificated Employees Average Daily Attendance Amount to be Computed
2 or less
1 to 19
$118,230 per teacher
3
1 to 19
$525,240
4
20 to 38
$643,470
5
39 to 57
$761,700
6
58 to 71
$879,930
7
72 to 86
$998,160
8
87 to 100
$1,116,390
9
101 to 114
$1,234,620
10
115 to 129
$1,352,850
11
130 to 143
$1,471,080
12
144 to 171
$1,589,310
13
172 to 210
$1,707,540
14
211 to 248
$1,825,770
15
249 to 286
$1,944,000

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, $46.031 million was appropriated in 2012−13. To arrive at the statewide total adjustment, a restoration rate of 0.3861929645 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 2012−13 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 2012. The distribution of excess taxes and the additional $39,630,000 in funding that is deferred until 2013−14 were not included in the calculation and will be included when the P-2 Apportionment is certified in July 2013.

Supplemental Instructional Programs

The 2012−13 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 2012−13 that are deferred to 2013−14, 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 2013.

Program Budget Act Amount Deferred to 2013−14
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 2011−12 rate per ADA for direct services funding, adjusted by the 3.24 percent COLA, multiplied by the total of the 2011−12 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 2011−12 rate per ADA, adjusted by the 3.24 percent COLA, multiplied by the total of the 2012−13 P-1 ADA for the COE, school districts, and charter schools in the county. The 2012−13 P-1 ADA also includes the ADA amounts for the Adult Education program and ROC/Ps that were used in the 2007−08 other county service fund calculation.

Charter Schools (Fiscal Year 2012−13)

Charter Schools

The 2012−13 P-1 ADA and other data reported through the Principal Apportionment Revenue and Attendance Data Collection 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. (For information on the district or county office revenue limit calculations, see the school district and county office of education section above.)

  • The block grant rates are recalculated at each apportionment based on statewide average funded school district revenue limits. The 2012−13 P-1 block grant rates are as follows:
Grade Level Amount
Kindergarten and Grades One through Three
$5,112
Grades Four through Six
$5,193
Grades Seven through Eight    
$5,349
Grades Nine through Twelve
$6,190
  • Pursuant to EC Section 14041(a)(9)(A), the P-1 Apportionment continues a reduction to state aid that was made in the Advance Apportionment and the Special Advance Apportionments for new or expanding charter schools. The Section 14041 reduction is reflected in the funding exhibits for charter school block grant funding. Additional information about the impact to state aid as a result of Proposition 30 (Education Protection Account) is available on CDE’s Web site.
  • Pursuant to SB 319 (Chapter 355, Statutes of 2005), those conversion charter schools in unified school districts, that converted between 2007−08 and 2009−10, are funded based on the block grant rate certified by the sponsoring school district. This rate is adjusted annually by the current year COLA amount applied to unified school districts, and the reduction made pursuant to EC Section 42238.146.
Charter School Categorical Block Grant Calculations

The Categorical Block Grant is calculated pursuant to EC Section 47634.1 and the 2012−13 Budget Act.

  • A funding rate of $500 per unit of charter school ADA is used for the 2012−13 fiscal year. However, the provisions of Section 12.42 of the Budget Act reduced the amount available for this program. Consequently, each charter school’s per-ADA categorical block grant funding has been reduced by a proration factor of 0.823300377.
  • The in-lieu of Economic Impact Aid (EIA) funding rate is $338 per eligible educationally disadvantaged pupil; this amount was increased pursuant to EC Section 54021.1. The minimum grant amounts continue to be $5,749 for one to ten eligible pupils and $8,676 for eleven or more eligible pupils.
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 on the Principal Apportionment Summary Excel file.

The P-1 funding exhibits for Charter School Block Grant Funding include a new line that reflects the reduction to state aid (the reduction amount is right above the net state aid line in each of the exhibits). Additional information about the impact to state aid as a result of Proposition 30 (Education Protection Account) is available on CDE’s Web site.

  • The School District Revenue Limit exhibit provides the computations for school districts in which all schools have been converted to charter schools pursuant to EC Section 47606, that 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 Adjustments and Prior Year Recomputations Excel file includes detail for prior year adjustments for block grant-funded charter schools; only those charter schools with prior year 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-31 of the Principal Apportionment Summary Excel file.
  • Funding adjustments for charter schools are also displayed in Columns A-29 and A-30 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 2012−13)

Assembly Bill (AB) 602 Funding

In FY 2012−13, 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 $8,396,672 provides each Special Education Local Plan Area (SELPA) $1.4104722686 per unit of ADA in supplement to base funding. All other 2012−13 AB 602 entitlements, i.e., base, growth, and program specialist/regionalized services, are fully funded at the P-1 Apportionment.

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

Out-of-Home Care (OHC)

The Budget Act of 2012 appropriated $158.1 million to the OHC program. Funding for the 2012−13 P-1 Apportionment is calculated using prior year data funded at the program’s FY 2012−13 budgeted amount. At the 2012−13 P-2 Apportionment, the program’s funding calculation will be updated to reflect the true bed and pupil count data as of April 1, 2013.

Infant (ages two and younger) Program

Total funding apportioned for the Infant program for 2012−13 is $68,290,218. Following are the 2012−13 Infant program statewide average unit rates:

Programs

2011−12 Statewide Average Rate

2012−13 COLA (0%)

2012−13 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 2011−12 and 2010−11)

The following provides updates to the 2011−12 (2011−12 Annual) and 2010−11 (2010−11 Annual R2) apportionments certified at the same time as the 2012−13 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 2011−12 Annual)

Adult Education

The 2011−12 funding for the Adult Education program was calculated by multiplying each LEA’s base year proportionate share percentage by the $634,805,000 appropriated for the program.

Adults in Correctional Facilities (AICF)

The 2011−12 funding for the 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 $14,971,000. 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 2011−12 funding for the CDS program was calculated by multiplying each LEA’s base year proportionate share percentage by the $41,685,000 appropriated for the program.

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 48915(c) was calculated using 2011−12 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 0.80119 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.

Gifted and Talented Education (GATE)

The 2011−12 funding for the GATE program was calculated by multiplying each LEA’s base year proportionate share percentage by the $44,225,000 appropriated for the program.

Public Employees’ Retirement System (PERS) Reduction

The restoration factor resulting from the $44.554 million appropriated to reduce the PERS Reduction in 2011−12 was 0.3004567644 of the total PERS adjustment.

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 $384,708,000 appropriated for the program. Local income savings were distributed to all LEAs based on the same percentage.

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 appropriated for each program as shown in the following table:

Program

Appropriation

Core Academic Program for Kindergarten and Grades One through Twelve

$70,015,000

Remedial Program, Grades Seven through Twelve

$200,805,000

Retained or Recommended for Retention, Grades Two through Nine

$48,501,000

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

$16,925,000

School Districts and County Offices of Education (Fiscal Year 2010−11 Annual R2)

Adult Education

The 2010−11 funding for the Adult Education program 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 the 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 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 2010−11 funding for the CDS program 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 the GATE program 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 0.2696755057 of the total PERS adjustment.

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

Special Education (Fiscal Years 2011−12 and 2010−11)

Assembly Bill (AB) 602 Funding

The 2011−12 (Annual) and 2010−11 (Annual R2) AB 602 entitlements are fully funded at the 2012−13 P-1 Apportionment. The only exceptions are funding for the 2011−12 and 2010−11 Extraordinary Cost Pool (ECP) program, where proration factors of 0.6494156470 and 0.7543720020, respectively, were applied.

Out-of-Home Care (OHC)

Total OHC entitlements are $155,937,394 for 2011−12 (Annual) and $164,246,408 for 2010−11 (Annual R2).

Infant (ages two and younger) Program

Total Infant program entitlements are $68,688,851 for 2011−12 (Annual) and $68,579,569 for 2010−11 (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) 81 (Chapter 2, Statutes 2012) on Line A-32 of the Principal Apportionment Summary Excel file. A schedule of the categorical program recoveries and each district’s reduction amount is posted on the CDE's 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 of Retention; Community Day School Additional Funding; Gifted and Talented Education; Regional Occupational Centers and Programs; and Adult Education. Special Education, Apprenticeship, Basic Aid Choice and Adults in Correctional Facilities funding have not been reduced but because these programs are not precluded from a reduction, if necessary, a reduction may be applied to these programs at the P-2 Apportionment.

Payment Schedule and Deferrals

Monthly payments for the P-1 Apportionment are available on CDE’s Web site at the county summary level and by LEA. SB 1016, (Chapter 81, Statutes of 2012) amended Education Code Section 14041.6, which enacts several inter-year deferrals that affect payments during the P-1 period (February through May). These deferrals are reflected in the posted payment schedules. EC Section 14041.6 defers the following payments:

Deferral Month

Repayment Month

Deferral Amount

Percent Deferred

February 2013

July 2013

$531,720,000

31.21892215%

March 2013

August 2013

$1,029,493,000

60.44470712%

April 2013

July 2013

$594,748,000

34.91948877%

April 2013

August 2013

$763,794,000

44.84470019%

May 2013

 July 2013

$1,976,701,000

100%

Note: The Department of Finance, State Controller’s Office, and State Treasurer’s Office under the authority of Government Code sections 16325.5 and 16326 cancelled the $900 million March to April. For additional information, please see the November 30th letter External link opens in new window or tab. (PDF).

Questions:   Office of Principal Apportionment and Special Education | 916-324-4541
Office of Charter Apportionments and District Reorganization | 916-324-4541
Last Reviewed: Friday, January 15, 2016

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